Max Matheson [Nick Stahl] survives a car crash that kills his fiancée Kayla [Jennifer Sipes], and the trauma lingers even as he works through therapy with Dr. Beaumont [Ann McKenzie]. To start rebuilding his life, his father Jack Matheson [William Katt] reopens the Mayflower Department Store in New Orleans and hires Max as a security guard. At the Mayflower, Max is introduced to the store manager Keller Landreaux [Lawrence Turner], the buyer Jenna McCarty [Christy Carlson Romano], and the vice-president of operations Ryan Parker [Jon Michael Davis], all of whom play pivotal roles in the story that follows.
Before his first shift, Max experiences a chilling vision: a dead woman in a mirror and, more disturbingly, Jenna McCarty’s naked reflection ripping off her head. When Jenna herself later encounters fear in the store, she shatters a shower door, and a shard of glass decapitates her. Max quickly realizes that he can foresee deaths that occur in the mirror world. The next night, he witnesses Ryan Parker’s reflection being torn apart and races to warn him, but Ryan dies in the same gruesome manner. Max rushes to Ryan’s apartment, only to arrive too late, and the weight of these visions presses on him as the danger around him tightens.
After a tense moment at home, Max calls his father to quit, but he is stunned to find Jack’s face covered in cuts and the reflections around him threatening harm. He saves his father, and the experience convinces Max to stay at the Mayflower. He hints to the entity manipulating the mirrors that he will comply with its demands if it spares his father, a plea that binds him more deeply to the unfolding horror. He returns to work, only to be confronted by Detectives Huston [Lance E. Nichols] and Piccirilli [Wayne Pére], who recount what happened to Jenna and Ryan. Max denies any involvement, and the detectives reluctantly let him continue while remaining wary of his role in the unfolding events.
Seeking answers, Max goes to the main mirror to confront the ghostly presence. The spectral guide appears as a beam of light and leads him to a box containing the ID of Eleanor Reigns [Stephanie Honoré], a new Mayflower employee who has been missing for two months. The light spills outside, unveiling a missing person flier for Eleanor. Curious and unsettled, Max contacts Eleanor’s sister Elizabeth Reigns [Emmanuelle Vaugier] to learn more. Together, they uncover a troubling clue: someone had deleted surveillance files on the night Eleanor disappeared.
Max and Elizabeth trace the trail to Henry Schow [Evan Jones], the former security guard who last accessed the files. His reflection bears a scar as a reminder of the past, and through Henry they finally learn that Eleanor is indeed dead. Two months before, during the Mayflower’s groundbreaking party, Jenna spiked Eleanor’s drink while Ryan spoke with her, and Keller Landreaux [Lawrence Turner] raped Eleanor when she was intoxicated, killing her as she tried to escape. Henry found Eleanor’s body and was coerced into deleting the surveillance footage to cover up the crime.
After her death, Eleanor, trapped in the mirror world, begins seeking revenge on those responsible. She manipulates Henry’s reflection to consume broken glass, then uses that power to assassinate Jenna and Ryan. Realizing that Max can see her, Eleanor compels him to help her contact her sister by threatening Jack’s life. Max understands that his near-death experience granted him a new sight that ties him to the other side, and he accepts the grim truth.
With Elizabeth by his side, Max returns to the Mayflower to search for Eleanor’s body in the basement. Keller chases them, driven by fear of exposure. He nearly strangulates Elizabeth, but Max intervenes, saving her and allowing Elizabeth to see Eleanor for the first time. Acknowledging Max’s help, Eleanor appears to him again, and the two confront Keller in a tense struggle. Max knocks Keller into the main mirror, where Eleanor pulls him inside and ends his life, leaving Max and Elizabeth stunned by the shocking, otherworldly turn of events.
At the police station, Henry finally confesses his involvement in the cover-up. The case appears to be closed with Keller blamed for Jenna and Ryan’s deaths and labeled a fugitive, but the one-way interrogation room mirror begins to crack when Henry sits alone. In a final, chilling moment, he sees Eleanor reflected in the glass and accepts that survival is no longer possible as the screen cuts to black.
