在拉斯维加斯的魔术界，无人不知波特（史蒂夫·卡瑞尔 Steve Carell 饰）和安东（史蒂夫·布西密 Steve Buscemi 饰）这对好搭档的大名，他们以高超的技术和迷人的魅力赢得了粉丝们的追捧和喜爱。一次表演中，安东意外受伤，这让他和波特之间的友谊产生了裂痕，当这裂痕随着时间的推移而变得越来越大以至于最终无法收拾之时，也正是两人分道扬镳之日。 　　失去了安东的支持和陪伴，波特第一次开始了独自一人的艰难奋斗，与此同时，一个名为史蒂夫（金·凯瑞 Jim Carrey 饰）的新人魔术师的出现迅速取代了波特在业界的地位。谁能帮助波特挽回昔日的风光和对魔术的热爱？第一个出现在波特脑海中的人是安东。Superstar magicians Burt Wonderstone (Steve Carell) and Anton Marvelton (Steve Buscemi) have ruled the Las Vegas Strip for years, raking in millions with illusions as big as Burt's growing ego. But lately the duo's greatest deception is their public friendship, while secretly they've grown to loathe each other. Facing cutthroat competition from guerrilla street magician Steve Gray (Jim Carrey), whose cult following surges with each outrageous stunt, even their show is starting to look stale. But there's still a chance Burt and Anton can save the act - both onstage and off - if only Burt can get back in touch with what made him love magic in the first place.