Marco Flores takes his GT street racer out with his best friend, Andy Perez, who is dying of cancer. They talk about their time together and how Marco met Andy's sister, Jami, who threw her shirt at him. As they drive to a race track for Andy's final race, Andy says that he can't afford the painkillers any more and they're not doing any good. Marco tells his friend that he won't die.
The two men arrive at the course and discover that it's already set up for a race. As a homeless man looks on, Andy tells his friend to drive the course because he'll never have another chance. They race around the track, trying to beat their best time. The GT goes out of control and crashes.
Andy wakes up in the ambulance. The EMT tells him that Marco is dead but Andy is fine. Andy insists he should have been the one to die but the EMT tells him that he's perfectly healthy with no sign of cancer.
The next day, a now healthy Andy goes back to the track only to discover that it's deserted. He talks to the homeless man, who says he didn't see anything. As Andy walks away, the GT drives by and he sees his sister Jami pull up in another car. She tosses her shirt to the driver… Marco. The vision fades away, leaving Andy more confused than ever. As he walks down the street, he sees Marco drive by, waving to him. Andy finds Marco's brother Ruben, working at his garage. Ruben knows that Marco died but doesn't seem concerned about it. Andy finds the GT parked in back and demands answers, but Ruben acts like nothing is wrong.
That night, Andy goes to a club and finds his sister Jami hanging out with a new boyfriend, Donnie. They're drinking and partying and Andy wonders how she could forget Marco so quickly. Jami just shrugs and says he's dead and there's nothing else to be done. She goes back to Donnie, who has transformed into Marco. He offers Andy a drink and tells him to relax. Andy takes a drink as Marco laughs and then disappears. Andy begins to lose it and leaves while Jami yells at him that he's obsessed. Outside, he finds Marco waiting for him in the GT. He gets in and wonders if Marco is really dead. Marco tells him that he is and then disappears.
The next morning, Andy returns home to find his parents talking with Jami. They're all worried about how he seems obsessed with Marco's death. They try to help him but Andy's parents are also indifferent to Marco's death. Andy runs outside and finds Marco waiting for him. Andy's friend says they have to talk. He explains that only Andy can see him and he's there to make sure Andy is happy. Marco tells his friend that he has to accept that everyone dies when the time comes, but they end up going on to a better place. He tells Andy that he'll always be there for him and that he'll see him at the funeral the next day.
At the funeral, Andy attends Marco's funerals and he's started to come to terms with death. He goes to take one last look at Marco, who sits up and points out that everyone else is comfortable with the idea of death. Andy admits that he's starting to accept it himself. Marco smiles upon hearing that…
And Andy is back on the track in his last few moments before the crash. The GT spins out of control and crashes. Marco survives and drags Andy away from the flaming wreck. Andy tells him that he's learned not to be afraid of dying and passes away.