In the Eyes of a Stranger (1992)

An overworked woman encounters a pair of armed robbers on the subway home When one of them is killed apparently as he divulges the location of some stashed money to her police place her in protective custody only she is uncertain what the man told her prior to being shot as she was wearing a pair of headphone as the time She meets up with a disgruntled cop Richard Dean Anderson who decides to join her in searching for the money A strange twist makes their hunt possible