Man works as a clerk in a shipping company. His life is truly non-eventful and dull, until he meets the beautiful but highly arrogant Karen. By day, Karen is a two-bit host of a home shopping network. When the sun is down, she frequents clubs and discos to fill her time and search for company. Man's affection towards Karen is obvious, but she thinks of him as nothing more than a friend, someone whom she can always rely on though not someone she will care for in return...

Agent Lam (Tony Leung) sets out to track a pair of plates used to make fake American dollars. When he discovers the plates, they are conned out of him by enigmatic US Embassy workers Owen (Richie Ren) and JJ (Shu Qi). With the trail now leading to Korea, Lam sets off in hot pursuit. There, amidst the dangerous and glamorous urban landscape of Seoul, Lam finds himself confronting an underworld crime boss known as the Polar Bear, head of the biggest counterfeiting organisation in Asia.