A luxury cruise ship named Poseidon sailed for the North Atlantic on New Year's Eve, and all the passengers happily participated in various celebrations. This cruise ship is 20 stories high and has 800 rooms. On New Year's Eve, all the guests gathered in the most gorgeous ballroom on the ship to prepare for the arrival of the New Year. Captain Braford raised his glass, and the guests sang Long Live Friendship together. A joyful atmosphere enveloped the whole ship. But at the same time, the commander-in-chief of the cruise ship found something unusual. After analyzing the horizontal line, he was shocked to find that a violent wave named "Magic Wave" was approaching the cruise ship at a fast speed. The water wall rolled up by this magic wave is hundreds of feet high, and any ship is swallowed up by it, with disastrous consequences. He tried to make a sharp turn to avoid the impact of the magic wave, but it was too late.

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When the stormy waves went straight to the hull, the whole cruise ship was completely turned upside down, and all the crew and passengers were thrown into the air, submerged by debris, and even dragged into the deep sea by seawater. The support around the hull collapsed, the circuit was disconnected, and the surrounding area was plunged into darkness, and the fire spread rapidly, leaving the whole Poseidon in despair and turmoil. The disaster trapped hundreds of survivors in the still safe ballroom, and the captain asked everyone to gather together and wait for rescue.

In the crowd, professional gambler Dylan ignored the advice and tried to rush out of the ballroom to find a way out. Nine-year-old Connor asked Dylan to take him away with his mother Maggie. Ramsey, who was separated from her daughter, also left with them to find her daughter and her fiance, Keston. Earlier, they were worried about whether their father would approve their engagement plan. Dylan leads people to find a way out in all kinds of reluctance. Finally, a shy stowaway, a suicidal person and a waitress who knew the hull structure followed them to try. The process of surviving from the abyss of disaster is full of unexpected thrills. Only those who stay, must know how to unite and trust each other, can break a path in the desperate situation.