繁华熙攘的香港街头，各种恶性犯罪案件一触即发。因此身手敏捷、冷静干练的飞虎队（SDU）成为市民安全的重要保障，而飞虎队的狙击手则成为决定行动成败的关键。狙击手高晋坚（张兆辉 饰）沉稳老练，经验丰富，他同时担任了培养后辈的重任，却时常感叹精英的欠缺。提拔器重晋坚的上司上官天，其女儿明珠（徐子珊 饰）也是O记的一名刑警，她性格莽撞，发誓要成为女中豪杰。明珠和晋坚、李浩扬（谢天华 饰）关系密切。浩扬曾是实力与晋坚不相上下的同袍，却因风格过于张扬离开警队，转行成为一名商人。而在其正经经商的背后，还隐藏着不可告人的秘密。
警队精英，亲密战友，在枪林弹雨的交射中无情碰撞……
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