A scientist desperately wanting to prove that mermaids exist is ostracized from the scientific community in Japan. He settles down in Australia steadfast on his hypothesis. When a Japanese student visits him in Australia with strange questions about mermaids, how the young man survived in the ocean, and why he doesn't remember anything.
| Writing | Shunji Iwai | Story |
| Editing | John Scott | Editor |
| Writing | Masumi Suetanii | Screenplay |
| Sound | Nobuo Ariga | Original Music Composer |
| Camera | Motokichi Hasegawa | Director of Photography |
| Crew | Ric Anderson | Stunts |
| Crew | Zelie Bullen | Stunt Double |
| Crew | Mick Corrigan | Stunts |
| Crew | Puven Pather | Stunts |
| Crew | Paul Phillips | Stunts |
| Production | Shin'ya Kawai | Producer |
| Visual Effects | Shûji Asano | Visual Effects |
| Directing | Tatsuya Ishii | Director |
