Allegiance is a story of friendship, betrayal and brotherhood.

Having foiled the plans of the local gang one too many times, Police Inspector Tan receives word that his life is in danger. A gang member, Ong who was sent to prison by Inspector Tan twenty years ago is released the very same day. Once friends, Ong confronts Tan about the latter’s betrayal.

Meanwhile, a young gangster Hao Ren is assigned the task to kill the policeman. Qiang his best buddy, keeps him company in the hours leading up to the kill.