After the events in ''God of Gamblers II'', Tai-kun, who lost his Extra-sensory perception powers, has regained the abilities again and seeks revenge against Sing, the Saint of Gamblers. When Tai-kun, aided by his fellow disciples, exerts ESP powers under full force against Sing who is doing likewise to them, the spacetime becomes distorted and sends Tai-kun and Sing to Shanghai in 1937.