A misanthropic dentist, Bertram Pincus, (Ricky Gervais) gains the ability to communicate with ghosts after a near death experience in which he dies for seven minutes during a colonoscopy and is then miraculously revived. Ghosts begin to pester him, particularly Frank Herlihy (Greg Kinnear) who wants him to break up the impending marriage of his widow Gwen (Téa Leoni).
This proves rather hard, as Bertram has snubbed Gwen on many an occasion, including when he closes the elevator on her and gets her in trouble with the super. However, since he displays his dental expertise to her one day in the elevator, she recruits him to look at a mummy's teeth, and Pincus redeems himself in Gwen's eyes when he identifies the cause of the Pharaoh's death. She invites him to dinner along with her fiancee Richard (Billy Campbell), whom Frank says is after her money but seems to Pincus like a nice man, as he is a human rights lawyer.
Pincus gets to know Gwen more and finds himself falling in love with her. He mystifies her when, out for drinks one day, he knows information about Frank, and Gwen reveals to them both that she had found out Frank had been cheating on her. Pincus ends up inadvertently breaking off her engagement to Richard, information he got out of Richard by drugging him with laughing gas. After that, Pincus vows never to interfere in her life again.
Frank doesn't understand why he is still on earth if he was supposed to break up Richard and Gwen. Gwen, not being engaged to Richard any longer, says yes to a proposal that would send her to the Valley of Kings for six months. As a going away present, Pincus gets her a new keychain, which she had before mentioned she desperately needed. But when he mistakenly reveals more information about Frank only Gwen knows, she demands the truth, and Pincus tells her the whole story with ghosts. Gwen doesn't believe him and demands to know what Frank's worst nightmare was. Frank tells Pincus a fake nightmare, and Gwen, thinking Pincus is toying with her, walks away. Frank tells Pincus he doesn't want Gwen to be with another selfish person.
Back at the office, Pincus asks a fellow dentist (Aasif Mandvi) for medication that will help him forget Gwen. Pincus decides that he will help the ghosts. He helps almost all of them, and finds out that one of the ghosts is an especially annoying patient's deceased husband. While helping these ghosts, Pincus discovers that the reason why Frank can't leave is that Gwen hasn't let go of him. He rushes to the exhibition at the Met, only for Gwen to blow him off. She asks him to ask Frank why she wasn't enough for him, and Frank says he's sorry, which Pincus tells Gwen. Gwen is incredulous that after his infidelity, all Frank would have to say was 'sorry' and thinks that Pincus is making it all up. He rushes after her and while trying to persuade her to believe him, gets hit by a bus. Pincus comes back as a ghost and is comforted by Frank, who gives him advice in case he goes back. Richard comes and tries to revive Pincus. Frank is finally allowed to leave, as Gwen is now crying over Pincus, not him.
Pincus wakes up back in the hospital, having been revived. He goes back to the office only to find Gwen, who needs dental work. Pincus tells Gwen the real nightmare, which Frank managed to tell him somehow, and then assures her 'he found his way home.' The movie ends with Gwen saying 'it hurts when I smile,' to which Pincus replies 'I can fix that
It was released on September 19, 2008.
It has been rated PG-13 by the MPAA for some strong language, sexual humor and drug references.
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