She was the woman of Allen's dreams. She had large dark eyes, a beautiful smile and a great pair of fins.

A successful businessman falls in love with the girl of his dreams. There's one big complication though; he's fallen hook, line and sinker for a mermaid.
In Splash, consciousness is carried by monsters and creatures — a plane of “mermaid romance”. The story fights on E8/E9/E10 of the E0–E14 reality ladder, compressing love, otherness, prejudice, identity, freedom.