In 1930, Al Capone and Eliot Ness are at war in the streets of Chicago, when a new element enters and threatens both their ambitions. An old friend of Ness from the University of Chicago approaches the Untouchables leader with a tale of a dead man walking, even as a beautiful redheaded woman makes Al Capone an offer he can't refuse. And as Ness and Capone wage their final battles in the streets and alleys of Chicago, an older and darker evil stalks them both. In the end, they must reluctantly join forces against the threat of the dead that do not lie easy in their graves.