香港知名实业家周雷锋（林伟哲 饰）真实身份是美国某贩毒组织的骨干成员。他因与组织离心离德而接连遭到暗杀，但是杀手无一例外都死在周的手中。无奈之下，总部聘请神秘的杀手“骷髅13”（千葉真一 饰）执行此项任务。与此同时，连续数起凶杀案引起香港警察Sminny（嘉倫 饰）及其团队的注意，他们将嫌疑人锁定在周雷锋身上，并派出美丽的女干探林玲（志穂美悦子 饰）潜入周所经营的夜总会搜集罪证。但是林玲行踪败露，惨遭杀害。未过多日，周投资兴建的香港市民游泳池即将开幕。Sminny得知骷髅13将在开幕式上刺杀周雷锋，于是展开紧急部署，然而突发的事件却揭开另一宗阴谋与黑幕……
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