In a world where dreams can be recorded, traded, and even stolen, you play as Sam, a 'Dream Accountant' tasked with auditing nightmarish dreams that have gone awry. Each dream presents a unique interactive scenario where players must confront the psychological traumas that birthed these nightmares. As you navigate through these surreal realms, you also uncover a conspiracy involving the dream trade that could alter the course of reality itself. By solving puzzles, making moral choices, and forging alliances with dream entities, you will determine whose dreams are worth saving and whose nightmares should be unleashed.