Detective Allen Gamble is a forensic accountant who's more interested in paperwork than hitting the streets. Detective Terry Hoitz is a tough guy who has been stuck with Allen as his partner ever since an unfortunate run-in with Derek Jeter. Allen and Terry idolize the city's top cops, Danson and Highsmith, but when an opportunity arises for the Other Guys to step up, things don't quite go as planned.

NYPD Detectives Christopher Danson and P.K. Highsmith (Dwayne Johnson and Samuel L. Jackson) are the baddest and most beloved cops in New York City. They don't get tattoos - other men get tattoos of them. Two desks over and one back, sit Detectives Allen Gamble (Will Ferrell) and Terry Hoitz (Mark Wahlberg). You've seen them in the background of photos of Danson and Highsmith, out of focus and eyes closed. They're not heroes - they're "the Other Guys." But every cop has his or her day and soon Gamble and Hoitz stumble into a seemingly innocuous case no other detective wants to touch that could turn into New York City's biggest crime. It's the opportunity of their lives, but do these guys have the right stuff?