Steven Russell is happily married to Debbie, and a member of the local police force when a car accident provokes a dramatic reassessment of his life. Steven becomes open about his homosexuality and decides to live life to the fullest - even if it means breaking the law. Steven's new, extravagant lifestyle involves cons and fraud and, eventually, a stay in the Texas State Penitentiary where he meets sensitive, soft-spoken Phillip Morris. His devotion to freeing Phillip from jail and building the perfect life together prompts Steven to attempt and often succeed at one impossible con after another.—The Film Catalogue