警方设立一个名为「2002」的特殊部门，以一人一鬼的组合，专责对付祸害人间的各式冤魂野鬼！在世间浮游的鬼魂，有些是枉死的冤魂，它们怀著强烈的怨气，而它们死亡的方式便成为了它们害人的武器。跳楼死的鬼魂即会飞，变成飞天鬼；淹死的则懂得水，变成『水鬼』；被烧死的则会用火，变成『火魔女』等，它们以念力改变人 的思想，带走在阳间它们舍不得或憎恨的人！
拥有通灵眼的潮与Sam，正是这个一人一鬼组合，可是Sam即将轮回转世，委派代替Sam的是拥有阴阳眼的风，可是风却是怕鬼怕得要死，所以在面对鬼魂大战时，这对捉鬼组合无从发挥合作的威力。
潮受死去的四婆委托，照顾生病住院的孙女Rain，潮带风一起前往探病，风对Rain关怀备至，而潮也遇见护士Danielle，而对她产生爱意，可是这对组合命定是「一人一鬼」的任务，与水鬼拼斗，将决定风或潮的生死
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