Just an ordinary young man who finds his life has taken an extraordinary turn: A well-trained swimmer, he takes a job with a local mermaid show. When the woman who plays Miranda, the lead mermaid, quits suddenly, he is pressed into service to take her place. He does so reluctantly because he has no other job prospects. He is such a good fill-in that he is ordered by the mobster show owner to continue in the part.
Between knowing that there will be very negative consequences for him if he refuses and the fact that he is seduced by Crystal, the boss' "wife" who has "something extra," the poor boy finds himself being transformed into the woman of Mario (the show's new owner)'s dreams. With a mind riddled with questions and dilemmas, how can our young protagonist deal with the amazing changes he is experiencing?