Sam Acquillo is at the end of the line. A middle-aged corporate dropout living in his dead parents ramshackle cottage in the Hamptons, Sam has abandoned his friends, family and a big-time career to sit on his porch, drink vodka and stare at the Little Peconic Bay.

But when the old lady next door ends up floating dead in her bathtub it seems like Sam is the only one who wonders why. Burned-out, busted up and cynical, the ex-engineer, ex-professional boxer, ex-loving father and husband finds himself uncovering secrets no one could have imagined, least of all Sam himself.

Meanwhile, a procession of quirky characters intrudes on Sam's misanthropic ways. A beautiful banker, pot-smoking lawyer, bug-eyed fisherman and gay billionaire join a full complement of cops, thugs and local luminaries in this tale of money and murder.