The movie "28" revolves around an overnight meeting between 5 friends.One of the friends has come to payback his long standing debt. The friend settles his debts and leaves for abroad .Later a Policeman friend comes in and finds out that the entire currency was fake .This triggers rift between all of them. Each one takes stands and argues their point differently. Twists and turns follow (like the game of 28) and towards the end of the movie the mysterious sides of the characters unfold.