Casting the player as Samantha Everett, a young street performer and magician, Gray Matter takes place in Oxford. Following the death of his wife, Dr. David Styles buried himself into his work, taking refuge in his laboratory ay Dread Hill House. As Samantha finds herself without transport, she takes shelter at the house by pretending to be an Oxford student responding to Styles' request for a research assistant. Eventually, Sam is ordered to recruit six students as test subjects for David's research. However, his research is not what it seems, and as paranormal activities begin Samantha begins to question the situation she’s gotten herself into. With curiosity getting the better of her, she strives to learn more about the Styles’ past and the prestigious Daedalus magic club.