MacGyver returns to his houseboat from a mission to find Jack Dalton waiting for him. Jack has news for him: he’s moving in due to a reversal of fortunes. He assures MacGyver that it’s a good thing because he’s hit the jackpot. Jack shows MacGyver a tape he made from the news concerning Lupescu Jewels, famous relics allegedly purchased at auction by ElenaIturbe. MacGyver realizes Jack taped over his classic Western collection. Jack, unconcerned, explains that she flew in for the auction and her pilot and co-pilot have disappeared. He plans to take over as pilot and fly her back to Toulon, France, in return for a substantial payment. MacGyver refuses to help but Jack explains that Elena has agreed to help finance Air Dalton. He appeals to MacGyver’s friendship. There’s a knock on the door and Jack ushers Elena in. Jack has already spun her a tail and MacGyver reluctantly gives in.
At the airport, Jack warms up the plane while Elena meets with the representatives of the auction house and receives the jewels. MacGyver walks her to the plane and they prepare to take off. Two men run into the hangar and Elena says they’re thieves. As Jack takes off, MacGyver gets to a nearby emergency truck and fires a blast of foam at them. He gets onto the plane as Jack taxis onto the runway and then takes off. Elena thanks them for their help and tells them she notified the authorities using her radiophone.
As they fly across the Atlantic in Elena’s plane, MacGyver takes over the flight duties and she notices that the two friends trust each other. She suspects that MacGyver doesn’t approve of her, admitting Jack told her that MacGyver would rather give millions to medical research than use it to buy jewels. She explains that once they arrive in Toulon, she’ll celebrate with a bottle of champagne and congratulate herself on her acquisition. Elena plans to do whatever she wants to and wonders what MacGyver would do with the money. He notes you can do a lot with a year and Elena is clearly upset. She abruptly tells him to notify her when they land and goes back to the cabin.
As they make their final approach, she calls her assistant Robert, who assures her the helicopter will be there in five minutes. They touch down and Elena tells them to take the plane to the terminal and she’ll contact them later. She departs in the helicopter with the jewels while the authorities arrive. However, MacGyver and Jack discover that they’re under arrest.
The chief inspector, Andres, takes them to his office and demands answers. He informs them that the real Elena was discovered bound and gagged in her hotel suite in Los Angeles. Andres thinks they’re the thieves and plans to get a promotion and a medal once he recovers the Lupescu Jewels. He burns their passports and refuses to let them contact the U.S. embassy.
The fake Elena, Leann Auber, meets with Paul Donnay, her partner. She explains that Donnay’s people didn’t show up so she hired Jack and MacGyver. He promises to check them out and informs her the buyers will be in later to bid on the collection.
Elena’s head of security, Russell, arrives, and MacGyver and Jack realize they’re the men from the airport who tried to intercept them. MacGyver and Jack are taken away and Russell tells Andres that his employer doesn’t care what steps he takes to recover the jewels.
At the Phoenix Foundation, Pete is waiting to hear from MacGyver. He checks his answering machine and discovers that MacGyver left him a message warning him that he took off with Jack. When MacGyver mentions what they’re doing, Pete sees the article about the theft in the newspaper. He immediately has his secretary book a flight to Toulon.
Andres and Russell plan to torture Jack and MacGyver using electricity. Jack and MacGyver stage a fight and knock out the two men. MacGyver grabs a map of the area and sneaks out with Jack, escaping on a passing truck. They figure they need to clear their names by finding Leann and Jack suggests the hire some local crooks because they don’t know the territory. MacGyver remembers the helicopter took five minutes to arrive at the airport and which direction it came from. He figures they can trace back and determine the point of intersection, near a winery. MacGyver remembers Leann mentioning a wine cellar and figures that’s where she is.
Jack and MacGyver enter the winery and discover the grounds are rigged with electric eye beam alarms. Unfortunately a rabbit breaks one of the beams. Jack grabs it and hides while a guard captures MacGyver. Donnay and his men arrive and MacGyver informs them that Jack has already gone for help. Donnay doesn’t believe it and orders his men to search the grounds.
One of the buyers arrives and congratulates Leann on her deception. Meanwhile, Pete goes to see Andres and insists that MacGyver has been framed. Andres is unimpressed and claims he was unable to identify them, and warns it may be months before they can see an attorney. He tells Pete that if he interferes, he’ll be deported.
Leann realizes that Donnay has captured MacGyver and plans to torture him. She insists their arrangement was that no one gets hurt but Donnay insists he’s a respectable landowner and he’s not going to endanger his reputation because of her scruples. He takes her captive as well and ties her and MacGyver in the wine cellar. When the auction is over, he’ll dispose of them once and for all. Once Donnay leaves, Leann apologizes and MacGyver assures her that Jack will come back for them.
Jack tries to hire some local hoods and comes to the attention of a local criminal, Max, who has a photo of Jack. When Jack tries to hire him, the man punches him unconscious.
As more buyers arrive, MacGyver opens the spigot on the cask he’s tied to and slips his wet hands free. He unties Leann and they try to find a way out. The only unguarded door is steel and double-barred. MacGyver spots some oxygen tanks and a large wine cask on a wheeled platform.
Jack wakes up to discover that Pete has hired Max to find Jack. Jack admits that MacGyver is being held prisoner and tells him where he’s located. Pete already knows the diamonds are up for sale and three buyers are coming to Toulon. Max reveals that two of them have checked out of their hotels and where they can find the third one at his hotel.
Pete and Jack go to the hotel and impersonate the assistant manager and a delivery man. They bring in a case of wine from Donnay and then knock him out. Pete finds the invitation and figures they’ve got to sneak in. He decides to impersonate the third buyer and have Jack go in as a chauffeur. Once they get past security, Pete will try to keep the bidding going while Jack finds MacGyver.
Pete gets in and insists on wasting no more time and tells Jack, wearing a fake beard, to stay there. Meanwhile, MacGyver hooks nitrogen cylinders up to a platform that a cask is resting on. He plans to use it as a battering ram to smash down the metal door. MacGyver figures that Jack will be coming and he plans to do whatever he can to help form the inside.
Donnay has the buyers come to the cellar and show them the jewels. Upstairs, Jack starts prowling around the guard wonders what he’s doing. Jack convinces the guard to tell him MacGyver is in the wine cellar. He then offers to show him Pete’s $25 million. He opens the case, which fires knockout gas into the guard’s face. Jack then heads downstairs.
Pete keeps the bidding going and raises it high enough to make the last bidder nervous enough to hesitate. Meanwhile, Donnay’s head of security finds the unconscious guard and Jack gets to the cellar. He finds MacGyver and Leann and tells them that Pete is there. They prepare to head out but the security chief arrives, opens fire, and locks the door. They figure he’s going to alert Donnay that Pete is an imposter. The auction room is on the other side of the cellar wall and they turn the cask toward the wall.
Pete wins the bidding but his cover is blown. Donnay prepares to kill him and Pete stalls as best he can. He convinces Donnay to cover the jewels. Meanwhile, MacGyver and Jack reposition the cask and knock the valves off the cylinders. The gas-propelled cask smashes through the wall and Pete and MacGyver knock out the guards while Leann holds the buyers at gunpoint. Jack already has enough get-rich scheme planned…
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