Directed by Ron Howard, Allen is vacationing with his family near Cape Cod. While taking a sight-seeing tour on a ferry, he gazes into the ocean and sees something below the surface that fascinates him. Allen jumps into the water, even though he cannot swim. He grasps the hands of a girl who is inexplicably under the water with him and an instant connection forms between the two. Allen is quickly pulled to the surface by the deck hands and the two are separated, though no one else apparently sees the girl.  Twenty-five years later, the boy has grown up, Allen returns to Cape Cod, where he briefly encounters eccentric Dr Walter and again falls into the sea. He wakes up on a beach where he encounters a beautiful naked woman who unknown to him is the mermaid he met as a boy .

Tagged: Bobby Di Cicco, Brian Grazer, Bruce Jay Friedman, Charles Walker, Daryl Hannah, David Knell, Dody Goodman, Eugene Levy, Howard Morris, Jeff Doucette, John Candy, Patrick Cronin, Richard B. Shull, Ron Howard, Royce D. Applegate, Shecky Greene, Splash, Tom Hanks, Tony DiBenedetto