When Allen Bauer was a little boy, he saw something that most people never get to see--a mermaid about his own age. Years later, Bauer is a hapless man living by himself with the support of his...

When Allen Bauer was a little boy, he saw something that most people never get to see--a mermaid about his own age. Years later, Bauer is a hapless man living by himself with the support of his older brother, Freddie. Yet when Bauer nearly drowns, he discovers that he was rescued by a beautiful maiden who happens to be naked on the small islet and she disappears into the sea. Now he can't get her off his mind. Days later, she shows up naked at the Statue of Liberty which attracts a crowd and the policemen there. When Allen gets a call from the station about finding his wallet with the woman, she takes her home and later names her Madison. What begins as a chance reunion from that day in the water years ago turns into quite the adventure, with Bauer falling in love with the woman who is unwittingly the mermaid he encountered years earlier.