在这部足球经理锒铛记喜剧片中,Udo Honig，一个著名而出色的足球经理，因逃税和贪污在监狱服刑。曾经强大的巴伐利亚上城区FC-红与白俱乐部足球经理到了一个颇具挑战的新世界，但他迅速的投入到自己的工作角色中，并不择手段地争取提前释放。监狱已经很久没有收入了，但多亏了Udo，才得以开始盈利。Udo的手段给监狱主管Ludwig Moser留下了深刻的印象，而Udo的狱友，简直不敢相信自己每天晚上和他的偶像住在一起。但是监狱头子Alex，并不打算将手中的权利分给任何人，而令人讨厌的心理学家Ceylan Ataman也开始使他们面临危机。
Udo Honig, manager of renowned football club FC Rot-Weiss Oberbayern, is in trouble. Not only does he face a prison sentence for large-scale tax fraud, he has to finally come clear from a serious gambling addiction that caused his current misery. While in prison and being supported by his wife and old cronies, he reflects on his sometimes daring past while discovering new and unexpected opportunities for his management talents.
