As adults, best friends Julien and Sophie continue the odd game they started as children -- a fearless competition to outdo one another with daring and outrageous stunts. While they often act out to relieve one another's pain, their game might be a way to avoid the fact that they are truly meant for one another.

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.