In the early 1970s, the Governor of Hong Kong decided to clean up the police force. The ICAC was established, whose operation branch was headed by Yim. Bong and Unicorn also joined the ICAC. Despite threats of violence and intimidation, they managed to bring about the downfall of the empire of graft.

An intense drama on the portrayal of brotherhood, BROTHERS depicts the mistrust and feud between two brothers through the eyes of an investigating police officer. Despite their close relationship, Yiu and Shun were separated at a young age due to a decision made by their father. Years later they meet again when the family runs into crisis where Yiu, inspired by his father's last words, manipulates a series of setups which endangers Shun's life, so as to achieve his goal. The crisis brings the two brothers back together again. However, a series of setups arranged by Yiu causes Shun to flee to Thailand, accompanied by confidantes Ching (Crystal Huang) and Ghostie (Wong Yat-wah). As Shun is caught between life and death, the trust between the brothers is put to a serious test. When Shun finally realizes the true intention of his brother, things are already beyond repair.