Set in postwar Vienna, Austria, "The Third Man" stars Joseph Cotten as Holly Martins, a writer of pulp Westerns, who arrives penniless as a guest of his childhood chum Harry Lime (Orson Welles), only to find him dead. Martins develops a conspiracy theory after learning of a "third man" present at the time of Harry's death, running into interference from British officer Maj. Calloway (Trevor Howard) and falling head-over-heels for Harry's grief-stricken lover, Anna (Alida Valli).

It took Anna (Nicole Kidman) 10 years to recover from the death of her husband, Sean, but now she's on the verge of marrying her boyfriend, Joseph (Danny Huston), and finally moving on. However, on the night of her engagement party, a young boy named Sean (Cameron Bright) turns up, saying he is her dead husband reincarnated. At first she ignores the child, but his knowledge of her former husband's life is uncanny, leading her to believe that he might be telling the truth.