A los ojos de un extraño (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.