Title: Shi to Kanojo to Boku (Death, Her and Me)
Author: KAWAGUCHI Madoka

My Evaluation: C (Good)
A bit similar to Akaku Saku Koye and the movie Sixth Sense, the expression of the sorrow of leading characters is very good.
Story:
Matsumi was a young boy with very keen ears. He heard what people said to themselves, as well as the murmurs of animals, plants and even vegetables in markets. But the most annoying voice hard to shut out was that of the dead. It seemed Matsumi attracted the dead spirits like a spot light in the darkness where they wander, while Matsumi could only see them vaguely. The evil dead fooled and scared little Matsumi, while the weak dead pressed him to help them.
One day, after he failed to pop his own eardrums for a couple of times, he heard someone’s voice in the far distance: one special voice in heart, sad but warm, of someone who could see the dead. From that day, Matsumi stopped shutting his ears and began searching for the voice. Almost ten years later, when he turned to a highshool student, he finally met the owner of the voice, Yukari, the girl who sees the dead…
Data: First appeared on Shojo Friend magazine published by Kodansha, 199x. Now available in Kodansha Manga Bunko comic book series.