三名女子淪為冷血電話詐騙的受害者。為了討回公道，他們決定對抗奪走他們金錢與尊嚴的犯罪網(wǎng)絡(luò)。

　　此片是《列寧格勒牛仔征美記》的續(xù)集，列寧格勒牛仔樂團收到了美國人的邀請去紐約演出，沒有簽證的他們在墨西哥海關(guān)闖關(guān)成功來到了美國，這是他們前任隊長米盧出現(xiàn)了，他號稱在沙漠里得到了上帝的拯救，已經(jīng)洗心革面成為了像摩西一樣的圣人，他許愿他們巡回演出后把他們帶回故鄉(xiāng)，因為家鄉(xiāng)誕生了一頭圣牛，為了慶祝，米盧決定盜走自由女神的鼻子作為獻給圣牛的禮物，得逞后他們帶著鼻子來到了法國、德國、捷克，一路上他們和CIA密探斗志斗勇，險象環(huán)生，而密探長時間和因為看了米盧送的圣經(jīng)為之感化，成為了他們的一員，于是，這支并不高明的樂隊為了這個神圣的夢想，一路賣唱，千辛萬苦，終于回到了西伯利亞的家鄉(xiāng)

　　灰度律師李淇（檀健次飾）因出身于聾人家庭，被卷入一場聾人反詐案中。當他利用案件名利雙收之時，卻未曾想詐騙案遠比想象的復(fù)雜。這一次，在欲望和良知的抉擇中，他會如何破局？　　本片部分取材自CODA律師張琪真實從業(yè)經(jīng)歷。

　　The main character is Dr. Max Holst, a successful neurosurgeon. One day an intense little man named Steinmetz shows up, who has the real ability to create objects out of thin air, using only his mind. As no one believes him at first, he is held at a ward for mental patients, but manifests the key to his door and escapes. As he has a special interest in Dr. Holst, Steinmetz subsequently invites Holst to his large mansion, which is full of expensive paintings and sculptures, and proves to him that he can in fact materialise objects. Steinmetz’s abilities are evolving by leaps and bounds, and is progressing from being able to create objects only to being able to create living things. His ultimate ambition is to be able to create a human being. He tells Dr. Holst that if he will only perform a certain brain operation on him, Steinmetz will become able to attain his goal. He’s got all the necessary equipment set up in his basement. Dr. Holst, however, is too spooked by the whole thing to agree to this mad scheme, and refuses. Steinmetz then sets about manipulating Holst’s life, to pressure him into performing the operation. By then Steinmetz has become able to create a temporary human being, and in the hope that he can perhaps make his own creation perform the operation, he manifests a doppelganger of Dr. Holst. This double proceeds to take over Dr. Holst’s life, creating chaos for him professionally and personally. And then Dr. Holst starts fighting back. The ending has the dual virtue of being both unexpected and satisfying.