After a car crash, Anna (Ricci) wakes up on the mortuary table of sorta creepy undertaker Eliot Deacon (Neeson). She is quite certain she is still alive; he is equally certain she is dead. He can see and speak to the recently deceased while they are trying to adjust to the fact that they are, indeed, dead. Anna thinks he is some kind of serial killer keeping her prisoner since Deacon locks the door anytime he leaves the room. She gets hysterical and tries to escape, he is calm. Though Ricci is unselfconscious about her frequent nudity and the picture looks stylish (nice use of red), it's also boring and doesn't actually make much sense.