This fairly lame take-off on the mainstream film Splash features a cast of attractive models (warning: the names in the vid's credits, save for Tanya Hansen's, are completely different from those on the box cover), with what sound like Aussie accents, as mermaids discovered by three nerds on a fishing trip. Said nerds get their knobs polished and dipped in the mer-ladies' fishy orifices in return for providing them with sanctuary from, well, it's not entirely clear from what. But it hardly matters; the mostly banal action tends to drag quite a bit, and is interspersed with even more banal stretches of dopey dialogue.
Things do perk up a bit, however (including, hopefully, the viewer's cock) whenever Hansen is on screen. Her gigantic bazooms are worth the rental price of this tape.