A treasure lays buried deep at the bottom of an ocean. There are many people who want to get there by risking life, be it theirs or someone else's. Touted as Bollywood's first underwater movie, the film is about a lost treasure, where three friends try to find undersea. Akshay Kumar, Sanjay Dutt and Zayed Khan play the respective roles. "Blue" also feature a special appearance by Australian pop sensation Kylie Minogue who has not only sung for the film but also shot a sizzling video with Akshay Kumar.