Eiji Akutsu is a newspaper reporter. He is working on unsolved case that took place 30 years ago.The case involved a group of people extorting several companies for money. The group sent cassette tapes to the companies. Eiji Akutsu comes across a mysterious cassette tape. Meanwhile, Toshiya Sone lives in Kyoto and runs a tailor shop. He discovers a cassette tape among his late father's possessions. He plays the cassette tape and hears his voice from his childhood days.

Dale Earnhardt Sr. was a legend in the sport of NASCAR. This special looks back on that fateful day, February 18th, 2001, when the world lost one of the greatest drivers of all time.