The 69th Sense (2000)

I See Naked People.

Dr. Dick Harden is a psychologist whose beautiful patient Jenny "sees horny people." More specifically, she sees horny dead people. She has the 69th sense - the ability to see people who have not moved on because they have not yet fulfilled their deepest sexual fantasies. It's up to Jenny to help these people get the lay of their afterlife, and it's up to Dr. Harden to help her do it.