Mermaids. Mysterious, seductive, beautiful. The world has a collective fascination for the myths and illusions of mermaids. In Mermaid, the line between make-believe and murder evaporates when the body of a young woman in a mermaid tail washes ashore on a Florida beach. Police think her death is an accident, maybe connected to a big budget movie filming in the area. After another girl, this one working as a mermaid at a theme park, drowns-Sean O'Brien becomes involved because the daughter of his close friend may be the next victim, and O'Brien knows there are no coincidences or illusions when it comes to murder.