A young boy is saved from drowning by a mermaid off Cape Cod. Years later, he returns to the same spot and is rescued again by the same mermaid, who may or may not be real. The mermaid searches for him in New York City, growing legs when her tail dries. They fall in love, but her secret could be revealed if she gets her new legs wet.

Splash
A romantic obsession with a childhood hero escalates into a deep fixation, only to discover that the object of his desire is a mysterious mermaid hiding a secret.