In Kite, a young woman whose parents have been murdered is taken in by a corrupt detective who uses homeless kids to do his dirty work. She exacts street justice against the detective's chosen targets, then turns her talents against him.

The original anime feature, created by Yasuomi Umetsu, is known for its stylistically graphic depictions of violence and sensuality. The new version will take place in the not-too-distant future when a police state has arisen in response to perceived threats of terrorism.