This is the story of Toby, a little boy found in a room at a hotel by the sea. It is also the story of the Flots, a family of mermaids who are marooned under the pier. Together, the Flots and Toby plan how to help each other, find some buried treasure, and outwit Mr. Harris, the mean-minded hotel proprietor. In the process, Toby and the mermaids bring smiles to the faces of everyone they meet!