Will Ferrell, Mark Wahlberg are two forensic accountant detectives for the NYPD, Ferrel is more interested in the paper work and Wahlberg yearns to be back on the streets again. Then there are Samuel L Jackson and Dwayne 'The Rock' Johnson, two of the city's top cops and idolised by Ferrel and Wahlberg, however when the opportunity for some actions crops up, things don't go to plan.