Police seized heroin and crack cocaine after officers swooped on a suspected stolen car.
Mobile phones were also recovered, together with £1,000 cash.
Police in Wigan said two arrests were made 'as the clock struck 12' on New Year's Eve.
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Both men are understood to remain in custody today - New Year's Day.
Officers spotted a car they said was 'bearing false plates' parked on Wigan Lane in the Swinley area of the town.
The driver and passenger were detained 'on attempting to drive away', added GMP.
The car, police said, was suspected of being stolen from Lancashire.
In a Facebook post, GMP Wigan West said: "Well we couldn't let 2021 go without one last hurrah.
"As the clock struck 12, Scholes neighbourhood officers happened across a motor vehicle bearing false plates parked up off Wigan Lane, Swinley.
"After a short period of observations the driver returned.
"On attempting to drive away he was detained along with his passenger.
"Not only was the vehicle stolen by means of burglary from the Lancashire force area but the driver was also under the influence of drugs and in possession of what appears to be a reasonable amount of uncut heroin and crack cocaine and almost £1,000.
"The driver failed to provide a specimen of blood and remains in custody for questioning."
Pictures of the drugs and cash seized were also shared on the force's Facebook page.
No further details have been released.
