A mild-mannered and reserved New York City morgue employee finds his life taking an unexpected turn when he is switched from the day shift to the night shift. His troubles multiply when he's joined by a new, overly enthusiastic and somewhat unscrupulous coworker. Together, they stumble across an unconventional way to make extra money that capitalizes on the loneliness of some of the city's more colorful characters. This scheme injects a chaotic energy into the quiet and dreary morgue, drastically changing its atmosphere and the dynamic between the two men.

As the new business venture begins to take off, it brings a slew of complications into the lives of the protagonists. Their operation attracts an array of quirky clients and puts them on a collision path with suspicious characters, thereby testing their friendship and morality. Amid the tumult, a romance begins to blossom between one of the men and a call girl who becomes closely involved with their scheme. This new relationship further complicates the duo's lives, bringing to the forefront questions about love, loyalty, and the price of dreams in the gritty backdrop of early 1980s New York.