After the Cold War, the Sky Control Bureau was in danger of being disbanded, but this largest American spy agency still has an important mission. However, the Sky Control Bureau headquarters has recently suffered a sudden attack, causing the agents to be in danger of having their identities exposed. This includes Agent 23 (Dwayne Johnson), who is as strong as an ox and has extraordinary skills. After research, the headquarters found that the attack was caused by a group called Gabuda. In order to meet the enemy, the headquarters entrusted the analyst Maxwell (Steve Carell) with an important task, and the latter finally waited for the opportunity to show his skills. So he actively participated in the action against Gabuda, but he messed up the previous two exercises. The only reward is that he formed a partner with Agent 99 (Anne Hathaway), who is the only agent who is not afraid of his identity being exposed. They met a suspected terrorist on the plane, but when they took action, they accidentally fell into the trap of the other party. Since then, this pair of happy enemies have encountered a series of ridiculous predicaments one after another...