The film follows Mike, the owner of a small comic shop in a strip mall in Las Vegas, as he struggles with addiction and his seemingly impossible dream of becoming a comic book illustrator.

　　The crooks in London know how it works. No one carries guns and no one resists the police. Then a new gang appears that go one better. They dress as police and steal from the crooks. This upset's the natural order of the police/criminal relationship and the police and the crooks join forces to catch the IPOs (Impersonating Police Officers), including an armored car robbery in which the police must help the gangs to set a trap.

　　The unique and wonderful surf culture in Japan, highlighting the dramatic push and pull between convention and innovation.