自从富人沈昂买下亦商别墅B区32号时，他便饱受各种离奇怪异事件所困扰，最终导致精神失常，并对家人和医生宣称这幢别墅里有鬼出没。沈昂的妻子高雨彤（邓紫衣 饰）对这一说法难以置信，她约上好友麦克（TAE 饰）来到亦商别墅，在房地产中介丁先生的引领下走入了这幢已被封闭良久的豪宅。屋内阴森凄凉，令人不寒而栗。及至夜晚，更有许多奇怪的声音和事件困扰着雨彤，而且情况愈演愈烈。为了查明真相，麦克用随身携带的摄像机真实记录下白天和夜晚发生的一切…… 本片号称伪纪录恐怖片《鬼影实录》的亚洲版，由中国最具传奇色彩的编剧张二参与剧本创作，这也是他继《异度公寓》以来推出的又一经典巨作。
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