Follow-on from the 1986 film 'FX - Murder by Illusion' in which Tyler (Bryan Brown) is now semi-retired. However, he is talked out of the quiet life after five years and into taking part in a police-sting operation by his girlfriend's ex-husband. When the latter is murdered, Tyler investigates, with the help of his old police partner (Brian Dennehy) and soon they are trapped in a dangerous web of murder, treachery and deceit.

Special effects expert Rollie Tyler (Bryan Brown) is widely acknowledged as the best in the business. Hired by the Justice Department to fake the death of Mafia boss-turned-informant Nicholas DeFranco, Rollie pulls the job off without a hitch. However, when the Mafioso kingpin goes missing for real, it is the SFX man who is collared for his murder. On the run from both the police and the mob, Rollie now has to rely on his skills of deception in order to survive.