GRAY MATTER is a gritty documentary style film that captures a day in the life of L. Coroner's Investigator William Beck. Beck discovers the body of a 12-year old girl in a church and tries to piece together the cause of her death. As we ride along, Beck talks about his attitude towards life and death and how his job as a coroner affects him. The investigation leads Beck and the LAPD to the girl's abusive father, whom they arrest on suspicion of murder. When the autopsy reveals the true cause of the young girl's death, however, the ethics of the situation become much harder to pin down.