The Unit conducts clandestine and covert operations for the US Government and the US Army around the globe. The Unit operates under the cover of the 303rd Logistical Studies Group. Carrying the operators through battle is the knowledge that while they are out in the field, their wives help maintain their lives back home. They protect their identities, ensuring that their secrets are kept safe from those who would use this knowledge against them. 

Loosely based upon Eric L. Haney's novel Inside Delta Force , the show is based upon the exploits of the US Army's 'Delta Force', otherwise known as The Unit.