Hanks stars as Allen Bauer, a workaholic who runs a wholesale produce business with his lovably obnoxious always-on-the-make brother (Candy). Bauer has just broken up with yet another girlfriend abd he has convinced himself he can't fall in love -- that is, until he's mysteriously rescued from a boating accident by the naked woman of his dreams (Hannah.)

The mermaid has saved him from drowning him before. When they were children, the young Bauer fell off of a ferryboat while his brother was dropping coins and looking up women's skirts.

Hannah plays the innocent fish-speaking mermaid who comes to Manhattan in search of Hanks. Along the way she runs into a bumbling scientist in scuba gear with a camera (Eugene Levy) seeking proof that mermaids exist. He drops his camera and misses his moment but he becomes obsessed with his discovery. Levy follows her throughout the rest of the movie trying to turn her legs back into fins, and along the way causes havoc for all and hiarious injury to himself.

When the mermaid shows up at the Statue of Liberty she grows legs, is transformed into a perfect nude woman, and is promptly arrested. "Hey Miss, this isn't California!" cried the security guard. Hanks gets called to the police station and can't believe his luck - it's her! The mermaid remains mute because she does not yet understand English, so Hanks takes her back to his apartment for safekeeping. Still unaware of her sea-water secret, he plunges into a dizzyingly romantic relationship with her. But the mermaid needs to soak and unfurl her tail from time to time, which leads to a very funny scene because Hanks is clueless about "what she is doing in the bathroom for so long."

There are some other brilliant laugh out loud scenes such as when Hannah is at Bloomingdales watching television for 6 hours to educate herself in the English language, and when she's in a restaurant eating lobster (including the shell.) "She's REALLY hungry!" explains Hanks to the other restaurant guests horrified at her manners.

Later, Hanks demands to know her name so she looks up at the street sign and says "Madison." She tells him she has only six whole days to stay with him and then she must return to her home, but she still doesn't reveal her secret. Allen thinks that Madison is an illegal immigrant and offers to marry her so that she can stay with him. She refuses at first and then accepts his offer but before she can tell him her big secret she is exposed by the hapless Levy and is promptly whisked away by the government for scientific study (what else?) It's Candy to the rescue whose "Swedish scientist" ruse to penetrate the government facility and save the mermaid get the biggest laughs in the film.

I have to say Splash is one of my all time favorite comedies. It still has me laughing out loud and makes me want to weep over the romantic scenes. Hanks is winningly charming and Hannah is his perfect match, though the biggest laughs belong to Candy. The comic timing between Tom Hanks and John Candy is spot on. The nudity is subtle, honest, and unashamed.

Splash is a timeless comedy and is highly recommended to all those who love a bit of romance along with a good laugh. Its a magical tale that you'll fall for hook, line, and sinker! The 20th anniversary DVD edition contains commentary by the actors, a "Making of" documentary, and some hilarious outtakes and screen tests.