This is a story about the biggest financial fraud attempted in Hong Kong, directed at the Government of Hong Kong and involved all 7 million Hong Kong citizens… no one is free from the scheme. Within the four decades of guarding Hong Kong’s financial integrity, the ICAC has never come across an opponent so huge and so well organized as in the Z Torrent file… shadowy figures from the underworld of South America, Italy and Europe all ready to plot against the estimated 150 million dollars of Hong Kong citizens’ tax money which was pooled in a fund called the WELFARE FUND. High profile chartered accountants, high ranking law enforcers, power lawyers, the super entrepreneurs; they all have their shares of play but none can really grasp the big picture; they are there only for what they desire most.

A suspect is killed while the ICAC team is investigating illegal soccer gambling in Hong Kong.

A gang of South Korean thieves team up with a Hong Kong crew to steal a diamond necklace from a heavily-guarded casino safe in Macau. As the cops close in, old betrayals — and misunderstandings — resurface.

Reckless police inspector Sai Gau (Zhang Jin) is on a mission to crack down on criminal Shing’s (Shawn Yue) gold smuggling scheme, yet fails to arrest him. As Sai Gau continues his manhunt, he discovers Shing’s involvement with triad boss Blackie (Yasuaki Kurata), who hides on a casino cruise ship on the high seas. Shing has been involved in a power struggle within the smuggling ring, and is forced to kill his adopted father. He also loses his share of gold smuggling to Blackie. To get even, Shing appears on the cruise, while Sai Gau is there to hunt for him.