Tide Yau is 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 Tide's partner is Sam, however it is Sam's time to reincarnate and so a new partner must be found. The new partner comes in the form of Wind Cheng, who can also see ghosts. Wind (apart from being afraid of ghosts) thinks it is great being the partner of Tide and everything runs smoothly until Wind finds out that the unit only operates as human-ghost partnerships, so in order for the pair to continue working for 2002, one of them must die.
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