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It is July 4th, and four friends - Julie, Helen, Barry and Ray - are on their way back from a night of partying (in which Helen Shivers is announced the "Croaker Queen" at the annual celebrations) when they knock something off the road on Reapers Curve. At first they feared it was a deer, but the revelation was far more terrifying... they had hit and killed a man. After a few minutes of terror and confusion, they unwillingly decide to dump the body in the ocean and make a pact never to speak of it again.
A year later, Julie James returns back home from an uneventful year at college, where her studies weren't getting her the grades she needed, only to receive a note reading "I Know What You Did Last Summer!" Julie is horrified... and when someone wearing a slicker and carrying a hook starts to get a little closer than she'd like, Julie realises that maybe they hadn't be as careful as they had thought on that fateful night when they dumped the body, because someone knows... and they want revenge!

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