Plot
Sam Wheat, a banker, and his girlfriend Molly Jensen, a potter, renovate and move into an apartment in Manhattan with the help of Sam's friend and co-worker Carl Bruner. One afternoon, Sam confides in Carl his discovery of unusually high balances in obscure bank accounts. He decides to investigate the matter himself, declining Carl's offer of assistance. That night, Sam and Molly are attacked by a mugger who shoots and kills Sam in a scuffle before stealing his wallet. Sam sees Molly crying over his body and discovers he is now a ghost, invisible and unable to interact with the mortal world.

Molly is distraught in the days after Sam's death, as Sam remains close to her. Carl comes over and suggests Molly take a walk with him; Sam, unable to follow, stays behind. Moments later, the mugger enters the apartment in search of something. When Molly returns, Sam scares their cat into attacking the thug, who flees. Sam follows the mugger to his Brooklyn apartment and learns that the man, Willie Lopez, was sent by an unknown party.

After leaving Willie's residence, Sam happens upon the parlor of psychic Oda Mae Brown, a charlatan pretending to commune with spirits of the dead who is shocked to discover her true psychic gift when she can hear Sam speaking. Sam persuades her to warn Molly that she is in danger. To allay Molly's skepticism, Oda Mae relays information that only Sam could know. Molly later gives Willie's address to Carl, who volunteers to investigate. She then goes to the police, who have no file for Willie but they show her Oda Mae's lengthy one as a forger and con artist.

Meanwhile, Sam follows Carl and is devastated to learn he and Willie are working together. Carl is laundering money for drug dealers and had Willie rob Sam to obtain his book of passwords. After getting the book himself from the apartment, Carl transferred the money into a single account under the fictitious name "Rita Miller".

Determined to protect Molly, Sam learns from a violent poltergeist haunting the subway system how to channel emotion in order to move solid objects. He then enlists Oda Mae to help him thwart Carl by impersonating Rita Miller and withdrawing the laundered money, which she later donates to charity. As Carl desperately searches for the money, Sam reveals his presence by typing his name on the computer keyboard. Carl goes to Molly, who reveals she spotted Oda Mae closing an account at the bank. Carl and Willie go to Oda Mae's place but Sam warns her and her sisters to take shelter. When Willie arrives, Sam spooks him, causing him to flee into the street in a fit of panic before being struck and killed by an oncoming car. Shadowy demons emerge from the darkness to drag Willie's ghost down to Hell.

Sam and Oda Mae return to the apartment, where—by levitating a penny into Molly's hand—he convinces Molly that Oda Mae is telling the truth about him. Oda Mae allows Sam to possess her body so he and Molly can share a slow dance. Carl breaks into the apartment but Sam is too exhausted from the possession to fight Carl. The women escape onto the fire escape, to a loft under construction, but Carl catches Oda Mae and holds her at gunpoint, demanding the check. Sam recovers and pushes Carl off her, prompting Carl to take Molly hostage and plead with Sam for the check. Sam disarms Carl and attacks him again. Carl tries to escape through a window and tosses a suspended hook at Sam, but the hook swings back, shattering the window and causing it to slide down, fatally impaling Carl with a glass shard. The shadowy demons who came for Willie return to claim Carl's ghost for Hell.

Sam asks if the women are all right. Molly is now able to hear him and a heavenly light shines in the room, illuminating Sam's presence. Realizing that it is time for him to go with his task now completed, he and Molly share a tearful goodbye and one final kiss, finally having a proper closure between them. Sam thanks Oda Mae for her help and then walks into the light and onward to Heaven.

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