A satire on international espionage has Gould and Sutherland playing two bumbling secret agents who bring nothing but shame to CIA chief Ackland. Although the agency gives them the relatively safe task of helping a Russian ballet dancer (Petrovich) to defect, the pair somehow manage to
botch the assignment. Exasperated, Ackland teams up with KGB chief Sheybal in a scheme to eliminate the hopeless agents. The title S*P*Y*S was an attempt to cash in on the success of the similarly titled M*A*S*H, which also starred Gould and Sutherland, but this attempt at comedy doesn't even come
close to the well-written script of the latter.