The Man From U.N.C.L.E. is gebaseerd op een tv-serie uit de jaren '60 en gaat over een Amerikaanse en een Russische spion die beiden werken voor een bureau genaamd United Network Command for Law and Enforcement. Destijds werden de rollen gespeeld door Robert Vaughn en David McCallum.
Onlangs zei scenarist Scott Z. Burns het volgende over de film:
"I thought it would be really fun to go back and look at spycraft in the Cold War and what you could and couldn't do. When you think about the world in the 1960's just in terms of cars and fashion and the aesthetic, to be able to go and shoot that world with today's cameras and today's technology, I think we could do some really cool stuff. Then also, the thing that was so cool about 'U.N.C.L.E.' that people don't realize--and this is why I like it more than 'Mission: Impossible'--the initial conceit of 'U.N.C.L.E.' was amazing. It was really about an organization that didn't have an affiliation with a country and Napoleon Solo and Illya Kuryakin were guys who should've been sworn enemies. One was Russian and one was American and they worked together. In that way, it was a really incredibly progressive, hopeful kind of show."