The story begins with an old grandmother telling her niece “The Little Mermaid”. Despite their young age, the girls do not believe in the truth of the story until their grandmother tells them that there was a girl who met a real mermaid and she met her. Many years ago, a young reporter named Cam Harrison started looking for a subject to make a career shot and was accompanied by his young niece, Elle.
They get to a circus and they meet a beautiful siren held captive in an aquarium. They are fascinated when the mermaid appears in front of their eyes with legs and female body. The two find out a prophecy about a little girl who was born on the earth but who was blessed with a mermaid heart. With this prophecy fulfilled through Elle, they are involved in a sinister plot of a wizard who wishes to keep the siren’s soul and convert it into a mighty power.
It’s kind of like writing a letter while Elle is playing out with some friends. The letter is addressed to her niece and notes that the illness she is suffering from has no cure at the moment. This makes Elle even more convinced that she is a mermaid. Elle has a strong cough crisis and is taken by Cam in a room where she has a drug. He is then seen going to work, and receives a task from his boss to report on the water in which Doctor Locke’s siren swims that he is said to have the ability to cure any disease.