Den is a college student with a peculiar part-time job. Gifted with the ability to speak with the recently departed, he assists these spirits in moving on by fulfilling their last wish. Years pass and the once-enthusiastic boy no longer finds it rewarding.

One day, on the way to school he encounters a new spirit who becomes his next assignment. However, as his tried and tested tactics now fail him, Den must discover new ways to help the spirit move on.