Players control both Dr. David Styles and Samantha Everett in their bid to uncover the secrets and find out the truth. Gray Matter tackles questions concerning the nature of reality and the power of the human mind in constructing the world we take for granted.

When student and part-time street performer Samantha Everett shows up at his doorstep, she unexpectedly becomes his assistant. Hailing from America, she has been travelling through most of Europe the last couple years. Her first task: finding six test subjects at Oxford University for one of Styles` experiments. The experiment starts off innocently enough, but then inexplicable incidents start mounting.