It tells the story of the last seconds of the life of Mr Emmet before his suicide on a railway line. Thoughts, ideas, musical fragments and experiences flash through Mr Emmet's mind before his death which expand across the fifty-minute duration of the work.
Davies has cited the works of four composers as motifs in the opera:
Although Davies intimated that Mr Emmet Takes a Walk would be his last piece of musical theatre, just over a decade later he completed the a further opera, Kommilitonen!.