Losing his daughter Nikki in a car accident, grief stricken Mark Samuels (Bergin) finds solace in a mysterious blind woman (Redgrave) who is able to communicate with the souls of children. She connects Mark with Nikki so they can find peace and resolve a matter left unfinished before her death. Based on a short story by Rudyard Kipling, They Watch reminds us that the love of family lives on even after death.