在这部提防老千悬疑/犯罪片中,某集团会计张志恒（张家辉 饰）为肥威所惑做假账，令公司亏空一千多万。事后肥威外逃，志恒被商业调查科起诉入狱9个月，他的老板更因缺钱致使妻子病故。9个月的牢狱之灾让志恒受尽欺凌与耻辱，不过他也因此结识了千中高手陈十四（王晶 饰）。志恒为其赌技和千术所折服，遂拜其为师，陈十四业刚好需要拍档对付陷害他的龙王（张兆辉 饰），两人一拍即合。志恒天资聪慧，尽得十四真传。两人出狱后先是惩治了当年欺骗十四的女千手，之后将目标锁定在龙王身上。在此过程中，志恒偶然发现十四竟打算将自己当作代罪羔羊。
针对龙王的骗局旋即展开，骗与被骗，几无界限……
The king of gambling films, director Wong Jing strikes again in this absorbing thriller. Yuppie accountant Nick is framed for fund embezzlement and sent to prison. There he meets wiseguy and professional conman Teddy who teaches him everything he ever needs to know about swindling. Upon his release from jail, Nick agrees to take revenge for Teddy by going against his mentor's nemesis Dragon. Filled with intriguing plot twist and dazzling gambling sequences, WISE GUYS NEVER DIE will have you guessing all the way until the very end.
王导，您饶了家辉吧。。。初看惊艳，重温一般。原來不是喜劇。就是个黑吃黑的故事。做老千的几个心得。原来王晶都可以烧下脑。很不张家辉。故事还是很不错的。2000的十年王晶陷入低潮期。自我的正义。
