Henry Perkins, a mild-mannered accountant, accidentally trades briefcases with another man, to find out that there´s a million dollars inside. Henry tells his unsuspecting wife of their new-found fortune, but she doesn´t embrace it as well as he does. Soon they´re joined by their best friends, a cop on the take, a cop on the hunt, and the dreaded Mr. Big, who has come to claim his million dollars.