Detective Allen Gamble (Will Ferrell) is a forensic accountant who's more interested in paperwork than hitting the streets. Detective Terry Hoitz (Mark Wahlberg) is a tough guy who has been stuck with Allen as his partner ever since an incident with his quick trigger finger. Together, they are 'the other guys' who idolize the city’s top cops, Danson and Manzetti (Dwayne 'The Rock' Johnson and Samuel L. Jackson). The two long for the chance to be just like their heroes, but when it does, things don’t quite go as planned.