After a tragic accident that kills Milah's little sister, Milah's life turns for the worst. On a rainy night, in a state of complete sorrow Milah gets into a car accident herself.
Then something wonderful happens. On a summer night at the beach, Milah meets this alluring blue-eyed boy in the sea. Turns out he's a magical creature known to humans as mermaids.
After many wonderful adventures with this Water Breather named Rowan, Milah soon falls in love. And just when everything in her life finally starts to feel perfect, it ends almost as if it were all just a dream. Or was it a dream after all?