Damien Cashmere and Kendall Marx are a loving couple who live by the beach. We know they're a loving couple because he kisses her on the cheek before he eats her out. A streamlined Cassie Nova (this is one of her earlier features) and Scott Irish are also a loving couple, but they do it inside a car. Cassie and Kendall have girl chatter and sex.

Cashmere wanders in a daze on the beach thinking he's seen a mermaid (Barbie Dahl) with pasties on her tits —actually he's seeing a spin on the movie Splash which was a spin on The Little Mermaid, and this tape is actually the long-lost adult feature Neptune's Daughter, feared lost at sea, but which has resurfaced under this new title.

The sex and ensuing chatter is as predictable as salt in the ocean.