Yin lives with his uncle, a compulsive gambler who's piling up debts. Both love May. Yin chauffeurs for the shady Mr. Tanakawa who's selling a stolen missile guidance system. Two young thieves seem to know all Tanakawa's moves. Who's tipping them off? Meanwhile, a ghost whom Tanakawa raped and murdered 40 years before wants revenge and enlists the help of an apprentice Taoist priest. Yin, the ghost, the young thieves, and the apprentice must rescue the kidnaped May and face the forces of guns and magic that Tanakawa musters.

讲述段看似没甚关系的人和事，却同样围绕著死亡，被命运以不幸的连线，暝暝中连结在一起。在殓房，福伯是这尸家重地的主理人，他和新丁一新一旧，看在眼里的男尸藏婴,女尸全程解剖,殓房轶事禁忌都截然不一样，郁郁的表象原来藏著一段私感情;城市的另一国度，杀手鹫哥为社团盲目行事，赐予死亡却从不问究竟，可是轮火血刃里面，是那不张扬的悲痛过去;死囚监仓内，葡籍厨师终日会见罪犯，在末路上聆听他们的心声，为他们写下未完的心结，再设计一道最后晚餐。福伯,鹫哥及厨师──三个带著灰色的悲情人物，有人逆来顺受,有人乖戾顽抗,也有人玩味玩世，但结果也是殊途同归。