NYPD Detectives Danson (Johnson) and Highsmith (Jackson) are the baddest and most beloved cops in New York City, but two desks over and one back, sit Detectives Gamble (Ferrell) and Hoitz (Wahlberg); they're not heroes - they're 'The Other Guys'. But every cop has his day and soon Gamble and Hoitz stumble into a seemingly innocuous case no other detective wants to touch, but could potentially make their careers.
Early on in the film the plot becomes superfluous, but that's also when the fun starts. It's not as surreal as 'Anchorman', but certainly funnier than Ferrell and McKay's other effort, 'Step Brothers', and by half-time it's already earned it's money in genuine laughs.