 Allen Bauer is rescued from drowning as a young boy off Cape Cod by a young mermaid. Years later he returns to the same location, and once again manages to fall into the sea, and is rescued once more by the mermaid (Allen isn t sure what he s seen and what he s imagined). The mermaid decides to search for Allen in New York, sprouting legs when her tail dries. On finding Allen, they fall in love, but she has a secret, which will no longer be a secret if she gets her legs wet..