Detectives Christopher Danson and P.K. Highsmith (Dwayne Johnson and Samuel L. Jackson) are the toughest and most popular cops far and wide. They don't need tattoos - it's the others who get their likenesses tattooed on their bodies. Two tables over and one row over are detectives Allen Gamble (Will Ferrell) and Terry Hoitz (Mark Wahlberg).
You see them in the background of photographs of Danson and Highsmith, out of focus and with their eyes closed. They're not heroes - they're "Benga in the Reserves." But sometimes luck smiles on every cop, and Gamble and Hoitz soon stumble upon a seemingly innocent case that none of the other detectives care about, which could turn out to be the biggest crime the city has ever seen. It's a once-in-a-lifetime opportunity, but do they have what it takes to seize it?