Danny (Samuel L. Jackson) is an excellent negotiator who has made many achievements. When his life was going smoothly, the sudden turn caught him off guard. His partner found that someone in the police station had embezzled public funds, but was killed when he was about to tell Danny the truth. Danny, who arrived at the scene as soon as possible, was naturally the biggest suspect. When he was convinced that someone in the police station wanted to find him as a scapegoat and he was unable to defend himself, he took the risk and kidnapped the prosecutor of the Internal Affairs Supervision Department and his assistant, etc., in order to clear his name through dialogue with the police. Danny asked another branch to send a negotiator to talk to him, because he knew that the person who wanted to murder him was in his own bureau. So the negotiator Spencer (Kevin Spacey) from the neighboring bureau was ordered to come and negotiate with Danny. Spencer believed Danny and began to collect evidence for him.