Cobb, a skilled thief who commits corporate espionage by infiltrating the subconscious of his targets is offered a chance to regain his old life as payment for a task considered to be impossible: "inception", the implantation of another person's idea into a target's subconscious.

A police shootout leaves four thieves dead during an explosive armed robbery attempt in Chicago. Their widows have nothing in common except a debt left behind by their spouses' criminal activities. Hoping to forge a future on their own terms, they join forces to pull off a heist.