著名唱片经理人梁德华﹝方中信﹞与兼职计程车司机刘福荣﹝谢天华﹞本风马牛不相及。一晚，最佳华上了荣的计程车，最佳车子失事，二人昏迷不醒。勾魂使者牛一一﹝袁彩云﹞糊里糊涂地把气数未尽的荣带到阴间，把该死的华留在医院里。牛知道犯了大错，答应助荣回到阳间。荣欢欢喜喜地返回阳间，却发现身体已被火化！荣要留在人间，唯一的办法便是借用华的身体。荣纵使万二分不愿意，却也别无他法。荣不错是留下来了，但由于躯壳属华，所以连妻子孙小玥﹝郭羡妮﹞也认不得他。荣无奈，但也只好靠华的身份，希望重新照顾玥，再续前缘。玥其后知道荣的死实由华所致，因而恨透了借用了华身体的荣。舞蹈名家刑浚﹝陈豪﹞追求玥，并介绍她到唱片公司工作，玥在那里重遇荣。二人关系开始时并不好，一次玥女儿险遭车祸，荣不顾一切救女儿脱离险境，二人关系渐渐改善。荣开始接受华的身份之际，华的灵魂却死心不息，要找回自己的躯壳....
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张芸京
回复 :Eminent Boston Psychiatrist, Frasier Crane, last seen gracing the bars of Cheers has left his life there to start afresh in Seattle. He now has a spot as a popular radio Psychiatrist, giving him the chance to spread words of wit and wisdom to the masses. He shares his apartment with his retired cop father, Martin, and his father's physical care assistant, Daphne Moon. Add in brother Niles, Eddie the dog, some bizarre situations and plenty of humour and you've got all the ingredients for an excellent show and worthy successor to Cheers.
