Sam (Jessica Alba) and Jared (Paul Walker) are a young couple in the Bahamas, divers and aspiring treasure hunters. While the arrogant salvager Bates (Josh Brolin) has loads of expensive equipment, Jared gets by with a small, battered boat. Jared and Sam find a historic wreck, but nearby is a wrecked airplane with a large quantity of cocaine. Jared and Sam want the treasure; their diving partners also want the drugs. Dangerous criminals realize the plane and cocaine are submerged somewhere in the area. When the bad guys learn that the couple has located the drugs, Jared and Sam find themselves in mortal peril.

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