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

ICAC principal investigator William Luk takes his job seriously, and he needs every last scintilla of support from his team to take on the powerful and cunning Supt Wong, who is corrupt to the core. Wong is an enthusiastic tool of the monstrous Malcolm Wu, a cowboy big-time share trader who will stop at nothing to secure a large slice of the upcoming float of the HK government pension fund, worth billions.

A team of mercenary soldiers, hired by a mystical person nicknamed Baroness,steal a priceless piece of jewel from the Philippine Museum. Two Philippines cops, Pat and Ray, are ordered to recover the jewel. They have no concrete evidence against the suspected targets and soldiers are planning to steal yet another valuable stone.The Blue Sun. In hope of unveiling the identity of Baroness, Pat and Ray have to work jointly with the Chinese security police and trigger a tense struggle with soldiers...