A well-dressed man is found dead, floating in a New York harbor basin. The drowned man originally hailed from a small town in Alabama and, according to local authorities, died six years ago. The FBI gets involved. Agents Cotton and Decker soon realize that there are more cases like this: affluent criminals who were living under false names and then were murdered. These very names also appear on the list of a witness protection program and Cotton receives a visit from two colleagues who won't tolerate any further investigation. But a man like Cotton doesn't buckle under pressure.

A new legend is born! Cotton FBI is a remake of a world famous cult series with more than one billion copies sold and appears bi-weekly with a self-contained story in each audio book episode.