As an undercover insurance fraud investigator working with the local authorities, Matthew Bourke aka Manny Baker’s job is to build a case against the suspect, Gilbert Grayson. He cultivates Heather Graham, Grayson’s secretary, anticipating she will prove to be a valuable source as well as a pleasing diversion. What Manny doesn’t anticipate is that he’ll fall hard for Heather, just as she falls for him. He gives into the attraction, unable to wait until the investigation is over, when he plans to tell Heather the truth and ask for her understanding. Manny seduces her. Accidentally finding out Manny isn’t who he says he is, Heather retreats and inadvertently tips off Grayson. The man has already killed once to cover his tracks, and her boss needs something from his secretary, something Heather doesn’t know she has. Manny searches for the love of his life, desperate to protect her and be her everything.