Former prosecutor Ray Bresli is the leading authority and author on prison security, and as penitentiary escape artist the partner of Lester Clark in the firm hired by the US federal authorities to test high-security prisons from the inside, never failing. Against his own guidelines, he accepts to be hired by the CIA to test their novel 'inexistent' black site The Tomb, without his team getting any information. His tracker is ripped out during transport to the cruel underground site run by warden Hobbes, who denies any knowledge of the agreed extraction protocol and keeps him locked-up indefinitely, unless he can find out the identity of the elusive hacker who may crack the entire bank system. Ray agrees but actually concludes an escape pact with toughest prisoner Emil Rottmayer. Both must fight to get into isolation and play warden, prison doctor Kyrie and some stooge prisoners, while senior jailer Drake develops a personal grudge for Ray. Inititial scouting only shows the task worse the expected, as they're aboard a decommissioned tanker.