A Brooklyn Mafia accountant makes a fatal miscalculation when he embezzles millions from his boss's illegal operations and is forced to enter the Federal Witness Security Protection Program. He eventually flees the Program, and with both the mob and the Feds hot on his heels finds apparent safety in a tropical paradise.
Meanwhile in paradise, Cozumel scuba divers Terry and Joe Manetta are determined to derail a mob-backed hotel casino project when they discover construction will destroy a sacred Mayan burial ground and sea turtle nesting beach. But the hotel investors will murder anyone in their way.