Splash (1984)

Allen Bauer is rescued from drowning as a young boy off Cape Cod by a young mermaid. Years later, he returns to the same location, and once again manages to fall into the sea, and is rescued once more by the mermaid (Allen isn't sure what he has seen and what he has imagined). Using maps from a sunken ship, the mermaid decides to search for Allen in New York City, sprouting legs when her tail dries. On finding Allen, they fall in love, but she has a secret, which will no longer be a secret if she gets her legs wet.

Excellent fantasy comedy directed by Ron Howard about produce salesman Hanks who, unbeknownst to him, falls in love with a mermaid (innocently played nicely by Hannah) in Manhattan and asking the immortal question: Is love blind? Superb support ably handled by Candy as Hanks' would-be swinging bachelor brother and Levy as a mad-as-a-hatter obsessed marine biologist intent on exposing Madison (named after the avenue). Best bits: Hanks' opening soliloquy about him not finding love in a bar and Hannah's gift of love: a water fountain.