The story begins with a man, known only as "The Counselor" (Fassbender) and his girlfriend Laura (Cruz), lying in bed and flirting. Somewhere in Mexico, cocaine is being packaged in barrels and concealed in a sewage truck. The truck is driven across the border and stored at a sewage treatment plant. The Counselor goes to Amsterdam on what he claims is a business trip, but is actually a meeting with a diamond dealer (Bruno Ganz) in order to purchase an engagement ring for Laura. And it's just beginning...