In this action/comedy directed by Adam McKay (ANCHORMAN) New York City detective Allen Gamble (Will Ferrell) is more comfortable pushing pencils than busting bad guys. A meticulous forensic accountant, his numbers are never off. Detective Terry Hoitz (Mark Wahlberg) is Gamble's reluctant partner. Try as Detective Hoitz might to get back on the streets, an embarrassing encounter with Derek Jeter has left a sizable black mark on his permanent record. Detectives Danson (Dwayne Johnson) and Highsmith (Samuel L. Jackson) are the complete opposites of Gamble and Hoitz: unwaveringly confident, they always get their man, and they do it with style to spare. When the time comes for Gamble and Hoitz to prove their mettle and save the day, their incompetence becomes the stuff of legend.