A broken-hearted man, Kevin, ditches a lucrative advertising job and signs on as an apprentice in a funeral home, where he finds himself not only working for a sexually starved pre-menopausal funeral director, but also rooming with her free spirited nymphomaniac niece who becomes addicted to the idea of helping Kevin win back his ex-girlfriend. With time Kevin develops the elaborate art of reincarnate the dead people, trying to recapture the memory of their best human quality and defy the tragedy of their death.