In the magic world of Las Vegas, everyone knows the names of Porter (Steve Carell) and Anton (Steve Buscemi), a pair of good partners. They have won the pursuit and love of fans with their superb skills and charming charm. During a performance, Anton was accidentally injured, which caused a rift in his friendship with Porter. When the rift became bigger and bigger over time and finally became unmanageable, it was the day when the two parted ways. Without Anton's support and company, Porter began his difficult struggle alone for the first time. At the same time, the emergence of a new magician named Steve (Jim Carrey) quickly replaced Porter's position in the industry. Who can help Porter regain his former glory and love for magic? The first person who appeared in Porter's mind was Anton.