The Naval Criminal Investigation Service's Office of Special Projects takes on the undercover work and the hard to crack cases in LA. Key agents are G. Callen and Sam Hanna, streets kids risen through the ranks.

A white collar criminal agrees to help the FBI catch other white collar criminals using his expertise as an art and securities thief, counterfeiter and racketeer.

Neal gets a taste of what his ideal life in New York might be like when he is assigned to work a case with his ex-girlfriend, Sara Ellis.