Unlike the previous 2 films, what Ocean & his crew are stealing isn't revealed until the climax of the film.

Danny Ocean's (George Clooney) crew gather around a hospital bed where Reuben Tishkoff (Elliott Gould) lies after suffering a heart attack. A flashback to four weeks earlier shows Reuben meeting with Vegas' most hated businessman, Willy Bank (Al Pacino) on the construction site of their new hotel. After Reuben secures crucial deals for Bank, he is intimidated into giving up his part of the investment, a strategy often employed by the vindictive Bank in previous deals. The shock causes Reuben's heart attack.