在这部阴阳路12：美容尸喜剧/悬疑/恐怖片中,Sun（张慧仪 饰）和Aki均为美容顾问，某日，上司找到她们，将她们调往深圳新开的一家美容店里，坐镇营业经理的职位。两个女孩兴高采烈的来到了深圳，谁知道美容院门可罗雀经营惨淡，眼看着就要支撑不下去。一天晚上，郁闷的女孩们来到夜店派遣压力，结识了名为比基（唐家辉 饰）的男子。
在阿仪的建议之下，Sun和Aki决定将美容店的营业时间调整到晚上，把服务的人群转移到结束了工作的妓女们身上，这一招果然管用。一位郑先生来到了美容院，希望Sun帮助他行动不便的妻子进行美容服务，郑先生是当地有名的富豪，姑娘们当然一口答应下来，然而，让众人没有想到的是，郑太太竟然是可怕的鬼魂，而郑先生亦绝非善类。
Two beauty consultants, Sun and Aki, have been transferred to a new branch in Shenzhang, to be Branch Managers. At a disco one night, a strange man comes to them and requests that they provide beauty service at his home for his wife. They accept the offer and head to Mr. Cheng's house. When they arrive, however, they find Mrs. Cheng is actually a ghost! Their nightmare begins, as the ghastly couple begin threatening the two girls, and their sinister plan unveils itself
