Middle school teacher Anna Taylor (Christina Ricci) attends a funeral of her piano teacher where she encounters the solemn owner of the funeral home, Eliot Deacon (Liam Neeson). That night Anna argues with her boyfriend Paul (Justin Long), leaves in a panic, and gets in a traffic accident. She awakens in a morgue finding the morgue director, Eliot, dressing her wounds and telling her she has died. He tells Anna he has a gift to assist the dead accept their deaths. It is revealed that Eliot talks to the dead and has a collection of photographs of corpses whom, it is implied, he has helped to "cross over". Eliot injects Anna regularly with a fictional drug called hydronium bromide to "relax the muscles and keep rigor mortis from setting in."
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