【福伯】是殓房法医官听差的俗语代号，另类三级独立片《福伯》，由演技派的廖启智、曾志伟及黄秋生主演，黄精甫和李公乐执导，片子的故事背景发生于90年代澳门，主角就是廖启智饰演的殓房【福伯】，经常需要操刀解剖尸体，更在不同的情况下，遇上吴岱融饰演的黑帮杀手、黄秋生与曾志伟演绎的死囚，以及一个想吃人肉的青年色人狂……

A morgue assistant witnesses gut-wrenching autopsies and mutilated corpses on a daily basis. But strangest of all is the behaviour of his oddball colleagues. In another part of town, a professional killer views his job with grave misgiving. This tormented soul begins to act in an increasingly erratic manner much to the consternation of his triad bosses. The third character is a cook who works in a prison. His job is to cook for inmates on death row, and to record their dying wishes. This unholy trio finds out in different ways that the most beautiful moments of life are often those closest to death.