饶承天（王喜 饰）是天才计算机犯罪专家，他喜欢挑战犯罪。而最近香港警察商罪科的高级督察庄展鹏（关礼杰 饰）则盯上了他，誓要将他入罪。一次，展鹏布置好一切因有承天犯罪，本以为天衣无缝一定能捉到他的把柄，岂料意外发生了一起枪击案，令一切努力都付诸东流，展鹏更是不服气。另一方面，警校毕业生家明邂逅了速递员健儿（胡杏儿 饰），而健儿则是承天同父异母的妹妹，只是两人还不知情。随后，家明在好心帮助同学进入警校资料库篡改成绩时被发现，遭到革职处理。展鹏则认为家明很有卧底的潜能，于是邀请他当卧底，将承天绳之于法。家明痛快的答应了。于是一场兵贼较量展开了。
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