Entrepreneur Lau bids farewell to his wife and daughter and heads for the big city with his partners to set up an herbal shop. Everything goes swimmingly until, one day, a raging fire sends their good fortune up in smoke. his partners are killed and he is framed for murder.

Lau's murder case is taken up by a passionate female lawyer Chin. On the day of the trial, however, a mishap causes Chin to miss the trial and Lau is found gulity and sentenced to death - by beheading! His only miracle now relies on Chinese legend - the powdered rhinoceros horns. But the execution is only 49 days away.