Three friends (Akshay Kumar, Sanjay Dutt and Zayed Khan) try to find a treasure which is lost undersea and guarded by sharks.All the actors of the film have undergone deep-sea Scuba diving training in Bangkok.The underwater sequences for Blue were filmed at Bahamas in and around a real sunken ship.

A. R. Rahman composed the music for the film. Kylie Minogue will sing a song along with Sonu Nigam and Suzanne D'Mello for the movie soundtrack