On the night of the storm, a plane crashed at sea, crashing into the boundless depths of the sea. In the clear waters of the Bahamas, unemployed diver Gerrard (Paul Walker Paul Walker) and girlfriend Sam (Jessica Alba Jessica Alba) prepare to find the sunken treasure of the deep sea, but the crackdown of the dilapidated boat and competitor Bates makes it difficult for them to do so. Fortunately, lawyer friend Bryce and girlfriend Amanda arrive, so the four go out to sea. Unexpectedly unexpectedly discovered the treasure clue of the famous pirate and a plane full of drugs. Bryce and Amanda started thinking about drugs, but Gerrard, who was determined to dig for the treasure, persuaded his friends to stay away from drugs. Soon, Gerrard was in financial crisis, and Bryce asked Gerrard to support discovery with drug profits despite Sam's advice. And the glasses of Bates and the drug lord also secretly targeted these treasure hunters.