Clark Kellogg, a naive student, accepts a job working for Carmine Sabatini, a powerful New York importer. As Clark finds himself drawn deeper and deeper into an ingenious scam, the FBI asks him to snitch on his colorful employer.

Corinne's husband Louie dies unexpectedly. Fortunately, Louie gets a second shot at life when he agrees to be "recycled" back to earth as the newborn Alex. Twenty-three years later Alex meets Corinne's daughter Miranda, and is suddenly flooded with a wealth of memories that all belong to Louie. Now, as Alex's former existence slowly comes to life, he must confront a wife who thinks he's dead, a daughter who could be his girlfriend and best friend...