On a stormy night, a plane crashed at sea and fell into the depths of the boundless sea... In the blue waters of the Bahamas, unemployed diver Gerard (Paul Walker) and his girlfriend Samantha (Jessica Alba) are preparing to hunt for treasure in a deep-sea shipwreck. However, the dilapidated boat and the suppression of their competitor Bates make it difficult for them to do so. Fortunately, their lawyer friend Bryce and his girlfriend Amanda come, so the four of them go out to sea and unexpectedly discover the treasure clues of the famous pirates and a plane full of drugs. Bryce and Amanda have the idea of drugs, but Gerard, who is bent on digging for treasure, persuades his friends to stay away from drugs. Soon, Gerard falls into a financial crisis, and Bryce asks Gerard to support the excavation with drug profits despite Samantha's advice. And Bates and the drug lord's glasses are also secretly eyeing these treasure-hunting friends...