Mermaids are real. But they aren't the mythical creatures that everyone believes them to be, and they aren't evil either. Mermaids are the reincarnated forms of people lost to the seas, who are allowed another life below the waves. But nobody except the mermaids are aware of this.
Megan Powers' mother died after her plane went down over the Northern Atlantic ocean. When on a cruise to the Bahamas, Megan swears she sees her someone who looked suspiciously like her mother leaping among the waves. Megan continues to see the mermaid woman in almost every body of water she comes near. Megan, exhausted and confused by the mystery woman, thinks she is losing her mind. Wrapped up in a whirlpool of mystery, Megan tries to figure her new world out, while keeping both feet (or fins) on the ground.