Mike Wilson begs Matlock to help his wife Janice out when she is accused of a crime. Matlock approaches Janice's lawyer, who thinks Matlock is pulling his leg when he says that Mike talked to him, because Janice is on trial for killing Mike. Matlock finally accepts that he is seeing a ghost and, after doing a little investigating on his own, convinces Mike's wife to allow him to defend her. Unfortunately, Matlock has more than just a ghost to deal with. It seems almost everyone who knew Mike Wilson had some reason to kill him.

Matlock and Jerri head out to the beach with Billy and Cliff as Cliff prepares for an upcoming triathlon. Once there, Matlock is surprised to run into retired F.B.I. agent Ed Wingate, who is investigating a case of his own. While Matlock keeps himself busy occasionally running into Ed, Cliff throws himself into the competition, and Billy throws himself at Anita Montrose, the real estate agent who rented them the beach house they're staying at. When one of the people Ed is investigating is found dead, Matlock agrees to defend his old friend.

While at a triathlon, Matlock runs into a former client, a retired FBI agent trying to solve an old case.