曾轰动全球且价值高达300亿的钻石太阳之泪惊现中国澳门，某神秘人物委托混迹赌场的盗贼澳门朴（金允石 饰）组织人马侵入赌场金库，盗取钻石，事成之后报酬颇丰。在此之后，朴从韩国网罗了当年被他背叛的伙伴波派（李政宰 饰）、藏帕诺（金秀贤 饰）、耶妮可（全智贤 饰）、嚼皮糖（金海淑 饰）、佩希（金惠秀 饰），以及中国方面的陈（任达华 饰）、安德鲁（吴达庶 饰）、朱莉（李心洁 饰）、约翰尼（曾国祥 饰）等人。这些人中包括偷盗、绳索、路线、演技等各方面高手，实可谓一次强强联合。 在澳门朴的周密策划下，偷盗行动有条不紊地展开。在此过程中两方人马暗暗较劲又相互帮衬配合，紧张有趣而意外迭出，上演了一出中韩盗贼大比拼……
In order to let things cool down from their latest heist, Popeye and his group of thieves go to Macau on a job. But the mastermind behind this job is none other than Popeye's old partner Macau Park, who escaped with 68kg of gold several years ago on their last job together. Macau Park brought Chinese thieves as well but little did they know what Macau Park planned for each one of them. His plan takes an unexpected turn when Popeye brings Pepsi, a genius safe-cracker and old flame of Macau Park, to settle the old score. The thieves' target is a $20 million diamond known as 'Tear of the Sun', kept safely away in a casino, brought there to be sold by a notorious Chinese fence. While working together to steal this fabled diamond, they all have their own agenda to keep the diamond for themselves. But who will succeed and live to see another day?
