The Spirit Research Institute has perfected a technique that allows man to travel between the living world and the afterlife. Ignoring the warning of the founder who died under strange circumstances, the Institute's employees, with the help of the government, persevere in these experiments, each hoping to meet his or her dearly departed. Of all the employees, only Eliott Baker is taking part in such an experience for money. His greed attracts the Devil, who overtakes Eliott's body to come to earth. A door is now opened between the two worlds.