作为初出茅庐的律师新手，米奇（汤姆·克鲁斯 Tom Cruise 饰）幸运的得到了一家知名律师事务所的垂青，该事务所不仅在职位上十分看重米奇，更是在经济方面给予了米奇和其妻子艾比（珍妮·特里普里霍恩 Jeanne Tripplehorn 饰）极大的帮助。 　　个性耿直善良又极富正义感的米奇在高兴之余决定在律师行业里大展拳脚，但随着时间的推移，米奇发现，这个事务所所经营的案件并非表面上所看到的那么简单，除了离奇死亡的律师外，事务所更是和黑道有着千丝万缕的非法关联。年轻的米奇站在了人生的十字路口上，是顺从于事务所的安排与其同流合污，还是勇敢的站出来，冒着死亡的风险协助警察调查事务所的底细？米奇心中已经有了答案。Mitch McDeere is a young man with a promising future in Law. About to sit his Bar exam, he is approached by 'The Firm' and made an offer he doesn't refuse. Seduced by the money and gifts showered on him, he is totally oblivious to the more sinister side of his company. Then, two Associates are murdered. The FBI contact him, asking him for information and suddenly his life is ruined. He has a choice - work with the FBI, or stay with the Firm. Either way he will lose his life as he knows it. Mitch figures the only way out is to follow his own plan...