In the original movie Tom Hanks played a man who was rescued by a mermaid (Darryl Hannah) as a child and then again as an adult, although he isn’t aware that’s what happened. She decides to search for him on land (her tail becomes legs once its dried), but after they meet and begin to fall for one another, her secret threatens to come out, especially as her tail will reappear if she gets wet..
For the remake there’s a gender role-reversal, with Tatum as the part-fish part-human, and Bell as the human. It’s not clear how the plot might differ otherwise. Marja-Lewis Ryan is set to write the script.