The Owl and Dumbo tells the story of Chen Chu, nicknamed Dumbo. He is agile but impulsive. Neither he nor Huang Renfu, nicknamed the owl, is a gentleman, and both live on the benefits of fishermen. Previously, Dumbo robbed a financial company and got a lot of cash and jewelry, so he decided to wash his hands of it and never go out again. Businessman Eugen is a real estate tycoon on the surface, but in fact he runs some illegal activities secretly. And hooked up with Mr. Lu, the scum of the police, and got his secret asylum. Owl cheated Eugen of his huge sum of money with a careful and ingenious plan, and then decided to quit. Three years later, Dumbo has switched to the gym as a coach, and the owl is living a rich life. One day, the two received a mysterious letter, which said that they knew their activities like the back of their hands before closing the mountain and forced them to complete two tasks, otherwise they would be exposed. One of the tasks is to bid for a piece of land and raise its price as much as possible. And this land, actually owned by Eugen, has a key impact on his criminal business. Under pressure, the two decided to go out together and make a final fight with the people behind the scenes.