Successful New York advertising executive Bill Templeton and his wife, Janice, are living a happy existence with their daughter, 11-year-old Ivy. However, Janice and Bill begin to notice a strange man has been closely observing Ivy when she walks to school. They eventually find out he is Elliot Hoover (Hopkins), a man who says that he lost his wife and daughter in a car crash and that Ivy is really his daughter Audrey Rose reincarnated. They refuse to believe him until one night whilst suffering from horrific nightmares, their daughter responds to the name Audrey Rose...