In 1998, Matt was alive. Ivory's best friend since childhood, he went to live with him after his father showed him the door. Matt is an extremely kind young man who listens to others. He is passionate about video games and works as a VCR repairman. He also translates Hentai occasionally, for friends. He dreams of one day having his own video game company.

Five years later he died, he now has a skeletal form. He was killed by a wolf-shaped monster while he was on a beach with his friends Kim and Connor, with whom he had very close and intimate ties. In this story, the dead have 25 years to complete what they came to do on earth. But it is up to them to find it and Matt can't do it. He has less than 8000 days left to "live", if he doesn't find his mission he will disappear completely.

Given Ivory's nonchalance in managing his life, Matt plays the role of a parent in their home, which they also share with Gray. Housework, organization, chores, planning, moralizing... At the same time, he has remained very adolescent, his priority is often the world of video games.

Matt feels more and more alone. Ivory, too busy with his double life, almost never spends time with him. His friends even forget the anniversary of his death. Matt joined a group of skeletons to be able to confide.

One thing has been worrying him since his death, finding the wolf monster that killed him. He would do anything to see him again and satisfy his revenge, ease his suffering. What he doesn't know is that this wolf monster is Ivory's other form, the Roggenwolf, which he can't control. Ivory has never been able to tell him but out of guilt he is always ready to help Matt look for him. He therefore has a huge lie on his conscience, which he seems less and less able to assume.

After a surprise visit from her friend Kim, Matt is offered an opportunity to work in Japan for a gaming company. He accepts the offer and prepares to leave home and his friends.