Mob assassin Jeffrey is no ordinary hired gun; the best in his business, he views his chosen profession as a calling rather than simply a job. So, when beautiful nightclub chanteuse Jennie is blinded in the crossfire of his most recent hit, Jeffrey chooses to retire after one last job to pay for his unintended victim’s sight-restoring operation. But when Jeffrey is double-crossed, he reluctantly joins forces with a rogue policeman to make things right.

After the events in God of Gamblers II, Tai-Kun who lost his ESP powers has regained the abilities again and seeks revenge against Sing, the Saint of Gamblers. When Tai-Kun, aided by his fellow disciples, exerts ESP powers under full force against Sing who is doing likewise to them, the spacetime becomes distorted and sends Tai-Kun and Sing to Shanghai in 1937. Meeting his own grandfather Chow Tai Fook and the benign millionaire Ding Lik, Sing must deal with Ding Lik’s foes and the Japanese military forces, with his “mistaken” crush on one of a pair of twin sisters, find out who defeated the French “God of Gamblers”, Pierre Cashon, in that era (the mysterious “Comment allez-vous”), and finally find out how to travel back to Hong Kong in 1991.