The story takes place in January of 1990. Andy loses his sister in a sledding accident. Andy prays for the return of his sister. For days, he waits, but nothing happens.
Deeply depressed, Andy cries and cries until there are no tears left. He is so very tired but cannot sleep. He lies motionless, looking at the glow-in-the-dark stars his parents placed on the ceiling of his room. He begins to drift off to sleep.
He soon finds himself on the beach with mountains. This is where he finds Mandy. They sit on some boulders near a brook. Andy begs Mandy to come home.
"I can't," answered Mandy. "Because this is where I live now."
Andy begins to cry. "I wish you weren't dead, Mandy."
"Silly brother," she answers. "Only my body is dead. Spirits live forever. You will feel me in your heart, You will see me in your dreams, and keep me in your memories. "
The book is written simply so that children may read it themselves--a beautiful book with a timeless message.