Nicholas Tse plays a special agent from a police force known as 2002. He, however, is not an ordinary police officer and has the ability to see ghosts. In the beginning Tse's partner is Sam Lee, however it is Sam's time to reincarnate and so a new partner must be found. The new partner comes in the form of Stephen Fung, who can also see ghosts. Fung (apart from being afraid of ghosts) thinks it is great being the partner of Nicholas Tse and everything runs smoothly until Fung finds out that the unit only operates in human-ghost partnerships in order to continue working for 2002 one must die.