在这部借口剧情/喜剧/爱情片中,雷（史蒂夫·库根 Steve Coogan 饰）做着一份很有前途的职业——为想要偷情者提供艳遇对象和打掩护。入行这么多年，虽然雷也曾遇到过各种各样的问题的麻烦，但他怎么也不会想到，自己竟然会因此而被卷入一桩谋杀案中。
原来，受一位有钱人委托，雷安排了一次美妙而又浪漫的约会，没想到，工作结束之后，等待着雷的却是一具冰冷的尸体。秉着自己的“职业操守”，雷帮委托人掩盖了犯罪事实，却也因此惹祸上身。不仅如此，雷还在莫名其妙之中成为了黑帮追捕的对象。真相究竟是什么？同时面对黑白两道，头脑灵活的雷能否利用他的智慧和同伴的帮助获得最后的胜利呢？
The crook Ray Elliot, whose former partner Jack is under a five-million-dollar contract, believes in statistics and runs a risk assessment and managing business; actually a front for a company that provides alibis to adulterous people that cheat their mates. He does not accept giving alibis for crimes and he has just hired the alluring Lola to be his assistant. When Wendell Hatch, the reckless son of his wealthy client Robert Hatch, accidentally kills his masochist date Heather in a kinky S&M game, Ray breaks his rules to protect his own name and hire some guys to clean the bedroom and vanish the body. Sooner Ray has many problems to resolve: the police are on his tail trying to find a clue about the disappearance of Heather; her jealous Mexican-American boyfriend wishes revenge against the murderer; Wendell is upset because Ray told his father about the crime; Robert is angry and hires the hit-man Mormon to kill Ray, but the killer spares him to chase Jack. When the jealous Mormon sees his wife Adelle flirting with Ray, he decides to kill him. Without any option, Ray joins his crook friends to help him to resolve the situation.
戏精。有趣的故事，音乐也不错。谎，今天你撒了吗？。大烟枪真是祖宗。占个位。con-man rules this world。轻松的情节,轻松的节奏,平淡的结尾,不过还是有趣的故事。Lies & Alibis。
