Special Unit "2002" is a designated task force of SPI (Spirit & Paranormal Investigation) in the law enforcement department, ridding the human world of evil deeds of haunting spirits via an execution team comprised of a man and a ghost. Being a psychic, Tide (Nicholas Tse) is joined by Sam (Sam Lee) to the cause of law enforcement, but Sam's time for reincarnation is approaching. Tide is learning that Wind (Stephen Fung), a human being with the psychic power of supernatural vision, is destined to be his new partner. Though gifted, Wind is ironically too scared of the dead to contribute during combats. However, an inevitable battle with the mighty Water Ghost (Alex Fong) is set to bring the two together and destined to determine the fate and foe of this man-and-ghost duo.