The series takes place in the year "NC 1978" in a fictional, re-imagined version of New York City called Sternbild City, where 45 years before, superpowered individuals known as "NEXT" started appearing and some of them became superheroes. Each of the city's most famous superheroes work for a sponsor company and their uniforms also contain advertising for real-life companies. Their heroic activity is broadcast on the popular television show "Hero TV", where they accumulate points for each heroic feat accomplished (arresting criminals or saving civilians, for example) and the best ranked hero of the season is crowned "King of Heroes".
The story mainly focuses on veteran hero Kotetsu T. Kaburagi aka Wild Tiger who is assigned with a new partner, a young man named Barnaby Brooks Jr. However, Barnaby and Kotetsu usually have trouble working together as they have conflicting opinions on how a superhero should act while at the same time trying to crack the mystery of the murder of Barnaby's parents. In addition, the appearance of a homicidal vigilante NEXT named "Lunatic" stirs up the public and makes them question the meaning of heroes.
