The old cop Kau will soon be expired, his immigration application has also be approved, he just only waits until getting his retirement pension, he then can really take the rest and enjoys his life. His best mate Cheng is humorist, he always make fun to everyone. Although he falls in over with Yung, but he doesn’t know how to express. Once upon a time, two partners come across a case to take action in the prostitution, they need to naked and bring out a substantial of joke & fun. Kau later is certified to get the AID after he gets the report from body check for immigration, he feels loss and then he decides to suicide fiercely. He finally eliminates the ‘Police killer’ by chance and achieves a great merit.