WONG plays a team leader of the S.D.U. at the edge of a career breakdown, due to his breakup in love and alcoholism. He was summoned to support a group of custom officers who faced fire attacks during a drug trafficking raid. SDU and the customs belong to different working fields of duties, but were brought together after the incident to form a special operation team. WONG thinks that the female leader of the customs is useless and careless when facing heavily armed traffickers. But after several discoveries of trafficker's hideouts, he starts to feel that both departments should work together to destroy the syndicate.

Entertaining, action-packed film about the SDU, Hong Kong's answer to SWAT is a prequel to the Final Option. But unlike that film, First Option spends little time on the private lives of the characters - It's all crazed SDU action. Very Hollywood in feel. If you want action, this film will appeal to you. However, viewers without a yen for guns and action may find little beyond the action scenes to keep their interest. Characters are barely explored. Still, First Option is one of the best pure action movies ever produced in Hong Kong.