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A young man named Allen was rescued by a siren in a state almost completely naked after an accident in the sea. After rescuing Allen, the mermaid and her new guy start dating. One day, Allen accidentally discovers that whenever Madison's foot get wet, it turns into a fish tail
It's a rambunctious comedy, coming from director Ron Howard who, with his previous, wacky Night Shift, unarguably shows that beneath that Opie Taylor/Richie Cunningham persona, there's a wild and crazy spirit.