Air force F-111 pilot Russell Cross gets a near-fatal shock when his dead Gulf War friend reappears in the cockpit. A haunted German submarine in 1915 seems destined to plunge into oblivion, if the ghosts aboard will have their way. A computer expert meets a bizarre and terrible death.
A witness to all these seemingly random events is the ghostly spectre of Matthew, a young boy who in another lifetime opened the door to an unspeakable horror. Now Matthew is preparing to wreak havoc on a luxury super-liner that seems bound for the bottom of the sea. And Matthew's going to take Russell Cross with him.
Anything can happen when you start counting with the devil's numbers.