Steven Russell (Jim Carrey) enjoys a quiet existence as a happily married police officer in Virginia. But all that changes when a car accident, and a failed attempt to reconnect with his birth mother, prompt him to come to terms with his sexuality, and begin living as an openly gay man.
A newly liberated Steven moves to Miami, swapping wife Debbie (Mann) for boyfriend Jimmy (Rodrigo Santoro), and proceeds to live life to the max. He quickly discovers, however, that the trappings of the indulgent, hedonistic lifestyle he craves don't come cheap, and resorts to executing a string of cons to buoy his bank balance. Steven's crimes soon catch up with him though, and the former cop is sent to prison, where his cellmate is one Phillip Morris (Ewan McGregor), a sweet, sensitive gay man with whom he falls head over heels in love.
Phillip becomes the only thing that makes Steven's sentence tolerable, so when his companion is finally released, the lovelorn trickster reverts to his old ways, devising a string of audacious