Based on a story by Vietnam veteran Paul Staples, the film concerns six American Green Berets, held for 17 years in a Vietnamese POW camp. They are finally released in secret, during a delicate trade-talk session between Vietnam and the United States. Captain Tom Watkins, the ex-prisoners' CO, begins to suspect that government-man Adam Roth, who is in charge of the debriefing, may be pursuing a hidden agenda that will result in the early deaths of Watkins and the five men under his command.

Travis and Wendell are two down-on-their-luck New Yorkers who think they're relocating to a small town in Nebraska to open a nightclub. What they don't know is they've actually been abducted by a KGB operative and flown to the Soviet Union, where they'll unwittingly serve as "experts" on all things cool in America. The town, created expressly for KGB spies-in-training, is meant to serve as a training ground for Soviet agents. What can these two hapless Americans possibly teach the Soviet spies, and will they ever learn they are not actually in Nebraska?