J C Wiatt, a successful businesswoman, learns that a deceased distant cousin has left her an inheritance. However, to her surprise, it turns out to be a baby.
Keith Michaels, an Oscar-winning writer, teaches at Binghamton University on the East Coast after losing his popularity in Hollywood and falls in love with Holly, a fellow teacher.
When Cam Harrison, a reporter, hears from his niece about the existence of a mermaid, he is sceptical. He decides to get closer to the creature and see for himself.