Six young criminals break into hidden catacombs underneath their town and attempt to steal jewelry buried from the "Great Depression" only to find inhabitants guarding the precious belongings. After being trapped in this dark maze of crypts the group tries to escape alive.

Miles Kody, is a documentary filmmaker. Living off a long ago success he's now searching for his "second" break. He finds that in the seedy world of snuff films. He interviews Vic, a seasoned pro with a menacing, mysterious dark side. Miles becomes obsessed with the subject matter and his subject. Miles' primary investor, Carl, is also very interested, more in the hypnotic allure of the movies and potential for profit. As Miles tapes his interviews with Vic he becomes aware of the appearance of "ghosts" captured on his video monitor. He realizes that the faint energy fields of these ghosts, past victims of the snuff films, are picked up more readily on video. As a ghost becomes more powerful they become more visible to the naked eye. He soon realizes that Vic is in league with the Devil and delivers the souls of his victims to attain more power.