Mr Corbett is a cruel employer to Ben Partridge. One night on New Years Eve Ben is sent out to deliver some medicine. Along the way he wishes his master was dead, little knowing that the man he is delivering to is the Collector of Souls.

Mr. Selkie is a seal who comes ashore in the shape of a man during full moon. He helps some children in an anti-pollution campaign.

When his young daughter disappears, her father refuses to accept that she is dead and sets out on a journey to find her.