The story of Oakland Athletics general manager Billy Beane's successful attempt to put together a baseball team on a budget, by employing computer-generated analysis to draft his players.

When his star recruit botches a Major League Baseball debut, humiliated talent scout Al Percolo gets banished to rural Mexico, where he finds a potential gold mine in the arm of young phenom Steve Nebraska. Soon, the New York Yankees put a $55 million contract on the table—provided a psychiatrist can affirm Nebraska's mental stability.