With a gentle song playing, this episode starts with a woman in a wedding dress falling off a boat screaming. A man in a suit and another lady watch in shock as she disappears into the water.
      Iason Gray (Jason Gray in the dub) is the gentleman who lost his wife that day, and he visits Count D's petshop to pick up the pet his now deceased wife had ordered. The Count escorts him to a room with a large, intricately designed fishtank. He asks Iason to walk up the steps and look into the fishtank. Iason looks and can't see past the water at first, but then a woman's face emerges from the water. It's the face of his wife, Evangeline Blue, who died after falling off the boat. Immediately Iason is convinced that it's Eva, even though D shows him that it's a mermaid. He informs Iason that he found her washed up on the shore by accident, and that it's possible she's the reincarnation of his wife or that she had always been a mermaid. She'd lost her memory, but it was possible she could recover it and remember him. This convinces Iason to buy her, and he signs the contract with Count D with the three terms:
1) Never to let anyone see her
2) Keep her in a large water tank and change the seawater frequently
3) Do not let her starve at any time.
      Iason takes the mermaid home and puts her in his pool. He's uncertain whether she's really the same person he knew though.
      At the office one of the workers, Jill, tells Leon that Iason went to Chinatown the other night and had gone to the petshop. His boss scolds him that Evangeline's death is officially on record as an accident. Walking down the hallway, Jill offers to do Leon's paperwork and reminds him that the petshop owner had a sweet tooth.
      Leon goes to Count D's petshop to ask about what he sold to Iason, bringing with him fruit tarts. The Count tells him that he sold Iason a mermaid. He shows Leon the contract, which is completely legal. Then the Count tells Leon that he doesn't think it was murder, Iason was truly devastated by his wife's death. Leon ponders whether Iason might be covering for someone then, remembers that Louise was on the boat that night too, Evangeline's dresser and Iason's former lover. He takes this back to his boss and they conclude that Louise pushed Evangeline overboard, and Iason stayed quiet out of guilt for dumping her.
      Iason is obsessively at his pool, watching the mermaid as she swims around. He's upset that she's forgotten about him when she starts singing. He recognizes the voice as Evangeline Blue's, and drifts to her in the water, happy she hasn't forgotten.
      Leon stares glumly out the window, upset that his investigation hadn't gone as planned. Count D shows up behind him with tea to thank him for the tart the day before. Scolding D for being in a place he shouldn't be, Leon only to finds out that the chief of police has a dog he takes to the Count. As he tells D that Louise didn't do it because she had been crying about it, D asked him what the difference between real and fake tears were. He says that even a mermaid would shed tears to possess the one she loved. Then Jill interrupts with news that parts of a body has been found, and it must be Evangeline's.
      Louise drives to Iason's house hearing the news that the recently discovered body parts are confirmed to be Evangeline's. She finds Iason staying in the poolroom and knocks on the door until he finally answers it. He tells her that he's found out that his true love is Eva, and slams the door on her. As he returns to Eva he's far from being reasonably coherent, assuring her that he loves her forever.
      Louise goes to the authorities and tells them what happened. On the night of Eva's accident she was talking to Iason about why Eva really wanted him. He tells her that Eva will grow tired of the marraige, but Louise knows that the reason Eva wants him is because he's the only one who wouldn't fall in love with her. He's only marrying Evangeline for the business, and loves Louise. From inside Eva sees all of this and opens the door. She runs past both of them and throws herself over the side of the boat, into the water. Louise tells them Iason has something in his swimming pool the size of a shark that he believes is Eva.
      Leon barges in on the Count's petshop again, demanding to know what he sold to Iason. In response D simply tells him that he's already said he sold Iason a mermaid. Then he asks if Iason has been keeping to the sales terms and not letting her starve, warning him discreetly that she can become quite ferocious when she's not properly fed. Leon turns around and runs out of the shop to head to Iason's house.
      Louise shows Leon and the investigators where the pool is. They arrive to find that Iason has already been eaten, his head and lower torso missing. A large fish leaps out of the pool with a limb in its mouth.
      Later the reports say that the upper torso of Evangeline and the body of Iason Gray were both found inside the fish. Count D leaves with the note that mermaids are very possessive creatures.