Four gifted street magicians—J. Daniel "Danny" Atlas (Eisenberg), Merritt McKinney (Harrelson), Henley Reeves (Fisher), and Jack Wilder (Dave Franco)—are brought together by an unknown benefactor and, one year later, are performing in Las Vegas as "The Four Horsemen," sponsored by insurance magnate Arthur Tressler (Caine). For the finale of their first show, they declare they will rob a bank, and invite audience member Étienne Forcier (José Garcia), an account holder at the Crédit Républicain de Paris, to do it. Forcier is apparently teleported to his bank in France, where he activates an air duct that vacuums up the money and showers it onto the Las Vegas crowd. Upon the discovery that the money really is missing from the bank vault, FBI agent Dylan Rhodes (Ruffalo) is called to investigate the theft and is partnered with interpol agent Alma Dray (Laurent). They arrest the Horsemen, but are forced to release them due to lack of evidence.
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