Hong Kong pin-up queen Christy Chung stars in this affable remake of Ron Howard's opus Splash. The film opens with high school teacher Chi (Dior Cheng Yee-kin) bobbing for the last time during an ill-fated swimming run. Instead of becoming shark bait, he gets saved by beautiful mermaid (Chung), who feeds him a magic pearl. Soon afterwards when her fish tail disappears, she crawls up on shore in search Chi to get her precious bauble back. Being a Chinese mermaid walking around Hong Kong, she quickly mixes into the crowd as soon is mistaken as a lass named Wong Siu-may, a student where Chi teaches. Meanwhile, a band of dastardly villains learn of her secret and scheme to abduct her and sell her to the highest bidder.