US arrives at his childhood friends, Rodrick Usher, home because Usher has fallen mentally and physically sick and wants US to come help him.
As US finds his way inside, he meets the Usher family physician, only to not be acknowledged whatsoever.
US finally sees Usher, realizing that he looks dead. He is obviously sick. It was difficult for US to even admit to himself that Usher had been his childhood friend because he looked so bad and it bothered US.
Usher tells US about his issues, proceeding to talk about his sister that was also sick, and much closer to death than he is. Later on, Usher's sister comes into the room, but leaves very quickly.
That very night, Madeline dies. Usher asks US to help him entomb her in the cellar. They are to leave her body there for about 14 days. The following nights, US hears weed noises but brushes it off on the old house. Usher becomes far more crazy as the days go by, insisting that his sister is still alive.
A few nights later, a terrible storm comes, scaring both Usher and US. Once the storm eases up some, Usher starts sayin that Madeline was coming. It turns out that Madeline was still alive. She came into the room and pounced at her brother, resulting in both of their deaths.