Hacking ATMs

Visit Lester in El Burro Heights. The place is marked on the map as a computer icon. He is in a house near the marker. He can sell you an ATM hacking kit for around $80K. Note: You can only carry 3 of these kits max at any given time.

Hacking an ATM machine will give you a wanted level and you can only hack one every 5 Minutes! Once you have the kit in your inventory, walk up to an ATM machine and press B or RS to rob it.