Billa, is a Tamil language film directed by Vishnuvardhan, is a remake of the blockbuster 1981 film, Billa, though it borrows its key theme from the re-vamped Don starring Shahrukh Khan. The film is set to be released in India on December 12, 2007 and is set to be simultaneously released internationally. The film stars Ajith Kumar, Nayanthara, Prabhu Ganesan, Rahman, Namitha and Rose Dawn in a guest appearance. 80% of the movie was shot in Malaysia, and was filmed around the tropical Langkawi island as well as the towering Petronas Twin Towers and the Jalan Masjid India area, which is the 'little India' of Kuala Lumpur.

In 2007, the drug trade is booming. The Malaysian Intelligence and Anti-Narcotic Department are called upon for assistance by their Indian counterparts. There are rumours that a drug gang has recently moved their headquarters to Kuala Lumpur.

The Indian team is headed by the DCP (Rahman) who wants to break the back of the drug operations of a drug lord. He believes that capturing the drug Lord's dangerous and elusive lieutenant, Billa, (Ajith Kumar), will be the most effective way of accomplishing this. Billa's gang consist of Narang (Santhanam) and Anita (Namitha). Soon, Roma (Nayanthara)[1] joins them but she has other plans - kill Billa. Billa was responsible for killing her brother Ramesh as well as his fiancee, Kamini.

During a chase with the police the real Billa is critically injured and is captured by the DSP. He keeps it a secret that he has captured Billa, even from his fellow officers, and tracks down a look-alike called Jeeva, a lowly singer (also played by Ajith Kumar). He asks Jeeva to infiltrate Billa's gang by pretending to be Billa. In return he will make sure that the child Jeeva found and adopted, Deepu gets a proper education. Meanwhile Jasjit who has just been released from prison sets out in search for his son, Deepu, and to get his revenge on the DSP who arrested him and prevented him from rescuing his wife and child from black mailers, this in turn killed his wife and left his son missing.

A song sequence in MalaysiaThe DSP trains Jeeva and admits him in a hospital (in which Billa is also admitted and supposedly in coma) to surgically give him all the scars and birthmarks the real Billa has on his body. However Billa dies of heart failure suddenly in front of the DSP and the doctors, who are unable to save him. While Jeeva is infiltrating Billa's gang, the DSP is captured and killed in a fire blast; and Jeeva is forced to run from the police as well as Billa's gang members -- pursuing the last piece of evidence which has all of Billa's criminal activities loaded on it, a disc which can get him out of this mess.

Through various plot twists, Jeeva recovers the disc. Eventually, it surfaces that the DSP is alive and is actually Vardhan, a notorious underground criminal with a grudge against the Drug Lord, Billa's boss, and eventually ends up killing him. Jeeva arranges a meeting with Vardhan and assists in his capture.

In a final twist, it emerges that the real Billa is still alive, and was pretending to be Jeeva who he killed and replaced while in the hospital. It was actually Jeeva who had died in the hospital of heart failure in front of Vardhan. In the end both Billa and his girlfriend Anita (Namitha) escape, bewildering the police and Roma.