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Eliot Deacon (Liam Neeson) owns a funeral parlour and talks softly to the corpses he prepares for burial. Middle school teacher Anna Taylor (Christina Ricci) attends the funeral of her piano teacher where she meets Eliot. That night Anna argues with her boyfriend Paul (Justin Long) at a restaurant. She drives off in a state of distress, and has a traffic accident. She awakens in the funeral parlour to find the funeral director, Eliot, dressing her wounds and telling her she has died. He tells Anna he has a gift and that he can hear the dead. Eliot has a collection of photographs of corpses whom he has helped "make the transition". Eliot injects Anna regularly with a fictional drug called hydronium bromide to "relax the muscles and keep rigor mortis from setting in." Paul asks to see Anna's body but Eliot does not allow it on the grounds he is not family. Anna unsuccessfully attempts to escape several times. Eliot tells her she must let go of life as she had not really been living anyway. Eventually, Anna escapes and finds a room with a phone where she reaches Paul, who hangs up thinking it's a prank. Anna comes to believe she has actually died when Eliot lets her see her corpse-like self in a mirror. One of Anna's students sees her and alerts Paul, who begins to suspect she is still alive. Duration : 1 Hour 42 Minutes
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