 Ray Tango and Gabe Cash are two L.A. based cops who work in different precincts. They have seized millions of dollars of drugs and weapons that belong to a man named Perret. Realizing that they have to be dealt with, Perret, but not wanting to make them martyrs by killing them, frames them. Sensing that the evidence against them was to overwhelming, Tango and Cash s lawyers advise them to take a plea bargain, on the guarantee that they would be sent to a minimum security prison. But Perret arranges for them to be sent to a hell hole and it s there that he plans to have killed and make it appear that one of the men they sent there killed them. One of the prison s officials, who is an old friend of Cash, tells them that they have to escape, which they do. They then go out and try and find the man who framed them.