Somewhere off the south Devon coast, funeral director Joseph performs a sea burial, watching as the coffin is lowered into the water. Nearer to shore, Coroner's Officer Clint is surfing when he spots an unrecognisable bloated body on the beach. Coroner Jane Kennedy calls an emergency meeting with the local undertakers' association as this is the third body to wash up in a month. Meanwhile Davey takes a statement from Dora who hasn't seen her boyfriend, local petty criminal Kevin Burton, in over a week since he went sailing. Jane and Davey head to the casino where Burton worked and meet the owner, Harvey, who inadvertently reveals that Burton stole some money before he disappeared. Davey is left convinced that the washed up body is Burton's, while Jane's instinct says it's another botched sea burial. Keen to make it interesting, Davey makes a wager with Jane over who buys dinner. With a steak at stake, both are determined to prove each other wrong...
