Harry Valentini and Moe Dickstein are both errand boys for the Mob. When they lose $250,000, they are set up to kill each other. But they run off to Atlantic City and comedy follows.

Robert McCall is a former agent of a secret government agency who is now running his own private crime fighting operation where he fashions himself as "The Equalizer." It is a service for victims of the system who have exhausted all possible means of seeking justice and have nowhere to go. McCall promises to even out the odds for them.