The story revolves around three members of a police surveillance squad conducting an investigation into a financial investment group involved in criminal fraud. The focus of the plot, however, is actually on the three officers themselves who stumble upon an opportunity to capitalize on information they gathered during their surveillance.

Rookie Sergeant Lee is injured in a shoot-out and is assigned to the dubious-sounding Miscellaneous Affairs Department (MAD). There, he is paired up with Inspector Wong, a jaded and alcoholic veteran who explains that MAD’s role is to answer supernatural calls. Wong explains MAD’s rule number one - there are no ghosts. For every seemingly inexplicable phenomenon, there is a corresponding scientific and rational explanation.