高智商悍匪龍志強(梁家輝)趁著香港回歸、英政府移交前的治安空窗期,綁架富商及其長子,開出80億天價贖金,富商家人沒有報警,付錢贖人。但香港警方派了臥底何天(古天樂)潛入犯罪集團,想要捉拿龍志強歸案,幾經危險波折,他終於確認龍志強的下個目標人物,但這似乎是龍志強故佈疑陣的試探…
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