The Spiritual Impersonator
Ghost Talker's Daydream is a horror anime created by Saki Okuse and Sankichi Meguro. It tells the story of Misaki Saiki, a young woman with a troubled past, who is a professional dominatrix in one of Tokyo's most exclusive S&M clubs. However, her real money is something she likes even less than being a dominatrix.
Aired 25/06/2004EP 1 - The Spiritual Impersonator
2004
Ghost Talker's Daydream
Saiki Misaki has been able to see ghosts since she was a kid. Now, working at an S&M club, her spare time goes to sending the spirits off to the other world by having to make them realize they're dead and have to leave. This would supposedly be a little bit easier if you didnt have a background of hardship and loneliness... and a perverted employer.
(Source: Anime News Network)