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Neil McCauley, a former inmate and professional thief, is completely dedicated to his work. He lives by the principle of never becoming attached to anything he can’t walk away from in 30 seconds flat. During a robbery of an armoured truck carrying money, which he carries out with his crew, things spiral out of control when Waingro, a newcomer to the group and a brutal killer, needlessly kills one of the guards. The remaining two guards are also killed. Neil and his crew manage to escape with $1.6 million in bearer bonds belonging to an oil company that launders drug money through overseas accounts. The investigation is then taken over by Lieutenant Vincent Hanna, one of the top officers in the elite Robbery-Homicide Division of the Los Angeles Police Department.

What makes "Heat" a great work of art is its detailed portrayal of the characters' personalities and private and professional lives, the conflicts between their temperaments, and the carefully crafted sequences that enhance the drama and atmosphere.