A serial killer brutally slays and dismembers several gay men in New York's S&M and leather districts. The young police officer Steve Burns is sent undercover onto the streets as decoy for the murderer. Working almost completely isolated from his department, he has to learn and practice the complex rules and signals of this little society. While barely seeing his girlfriend Nancy anymore, the work starts changing him.

Superstar magicians Burt Wonderstone (Steve Carell) and Anton Marvelton (Steve Buscemi) have ruled the Las Vegas Strip for years, raking in millions with illusions as big as Burt's growing ego. But lately the duo's greatest deception is their public friendship, while secretly they've grown to loathe each other. Facing cutthroat competition from guerrilla street magician Steve Gray (Jim Carrey), whose cult following surges with each outrageous stunt, even their show is starting to look stale. But...