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The series is set in the modest town of Suiten, located in a remote mountain region in the island of Kyūshū, and follows three boys who have each had traumatic encounters in their childhood and learn to transfer their souls into a parallel world known as the "Unseen World". The Unseen World is however undergoing a change, with its ghosts starting to appear in the real world, which is therefore also being subject to changes.
...from Wikipedia

Check out what else is airing this Fall 2007 season.
Découvrez ce que le reste est diffusée cette Fall 2007 saison.

Notes

Alternative Names: Shinreigari
Genre: supernatural
Based on the original concept of Ghost in the Shell creator, Masamune Shirow. Animated by Production I.G. Written by Chiaki J. Konaka (responsable for the scripts of Serial Experiments Lain, Texhnolyze, RahXephon, Hellsing and the Astro Boy 2003 TV series).

Reviews

Heekun

If Salvador Dali made an anime, it would be something like this.

Doug

It's about an ordinary kid in a rural Japanese High School, except that his sister disappearance, has driven a wedge between him and reality. A reptilian psychologist and an excessively friendly transfer student are introduced and the gloom prevading everything deepens as we get hints that Taro's dreams are not jsut dreams. The point must be that the line between psychic and psychotic is thinner than two letters.

Michael Eh?

In spite of this show being visually a mind game imagery, it still has it's mysteries of what exactly is going on and what has gone on. It is not clear if the imagery is because of the trama that Taro faced when his sister was murdered or is the barrier between his own near death experience dragging him back into the spirit world to find answers.