Anna (Christina Ricci) is a survivor of a car accident, but she is surprised to find that she has been declared dead. The evidence is that her funeral is already being prepared, and the person in charge is the funeral director Elliot (Liam Neeson). Anna is puzzled and terrified by this. Because she knows very well that the end of the funeral is to be buried alive in a coffin. She appeared to Elliot, hoping that the latter would insist on the truth that she is still alive. The two debated in the closed morgue. Elliot insisted on fulfilling his duties and explained to Anna the reasons why she came to the "afterlife". Anna was facing the bottomless darkness and felt extremely sad. However, Elliot did not agree with Anna's statement. He insisted that he could identify Anna's wandering soul because of his psychic ability. Only one person still firmly believed that Anna was alive, and that was her boyfriend Paul (Justin Long). He did not agree with Elliot's statement and insisted on investigating the cause of Anna's death. Slowly, he approached the truth...