That maritime accident marked the first encounter between Nawei, the son of a fisherman, and the mermaid girl, as well as his meeting with underwater photographer Dapai. To thank Dapai for saving him, Nawei, skilled in free diving, served as her maritime guide. The untouched underwater beauty left Dapai, who hailed from the city, spellbound; The ocean as seen through Dapai's eyes was a completely new perspective for Nawei, who had grown up on Lan Yu Island. They discovered a brand-new world through each other's eyes, and it also revealed to Nawei the future and business opportunities of free diving, giving him the opportunity to leave Lan Yu Island.

Jin-Hua and Jin-Tien are twin sisters. Quiet and shy Jin-tien is an animal trainer at an aquarium. When her sister suddenly goes missing, Jin-tien must stand for her in a magic show. While inside the box, she is confronted with the childhood Jin-tien, Jin-hua and their mother. A very lyrical film about memories of loved ones.

The story unfolds with an allegorical inspiration from the well-known fairy tale, The Little Mermaid, in which the mermaid princess falls in love with the prince it saves from drowning, with a surprising twist of the mermaid being a young boy…