When $60 million worth of stolen diamonds destined for a relief charity end up in the hands of casino owner Jack Catlin, MacGyver must head to the Virgin Islands to try and get them back. With the help of Chris Rhodes, a senator's daughter, MacGyver masterminds a plan to break into Catlin's vault and steal them back.

After returning home from a long assignment, MacGyver has an unwelcome surprise. Jack Dalton is waiting and wants him to help with a new scheme. A wealthy woman has just acquired some invaluable jewels, needing Jack to fly her back to her home in France. Things seem to be going fine, that is, until they land. Jack and MacGyver are arrested and accused of theft.