Dedicated cop Tung (Chang Chen) helps weird scientist Hashimoto (Yosuke Eguichi) uncover the secret of how human beings become ghosts after death. Hashimoto and his two assistants (Barbie Hsu and Wilson Chen) have done much research on the anti-gravity Menger Sponge with which they trap a ghost child. Called in for his exceptional vision, Tung sees in the ghost child the "silk" which mysteriously connects human beings and ghosts. Little does he know, participating in this experiment will place him and even his girlfriend (Karena Lam) at odds with great dangers from the unknown world...