苗天师（成奎安 饰）法力高强，专门捉妖除魔。这次，苗天师发现了女妖飘红（叶子楣 饰）正在修炼一种永生不死的神功，只要她吸够一百名零时出生的男性的元神，她就能天下无敌、永生不灭。为了阻止飘红为祸人间，苗天师必须在其神功炼成之前将其消灭。 狡猾的飘红逃到了泰国，此时她已吸了98名零时出生男性的元神。苗天师追到泰国，飘红不敌负伤逃进了两名香港游客阿祥（陈百祥 饰）和查理（曹查理 饰）带的象牙麻将里。阿祥返港后，一次打麻将时被飘红缠身，他的女友的父亲欢叔也是一名天师，见此情景和飘红斗起法来。无奈欢叔道行不够，被飘红打败，而阿祥也危在旦夕……
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