Bauer returns to New York and the mermaid now on land searches for him to return his stolen wallet. The two connect instantly despite the fact she speaks no English. She eventually learns English through television, and begins to call her Madison based on a street sign they see together. The film continues in typical romantic fashion, while another arc of the movie includes a scientist by the name Walter Kornbluth (Eugene Levy) out to prove that mermaids exist. He knows for sure that Madison is one of them in particular and is hoping to get her wet to prove it. The sequences of Kornbluth trying to get Madison are quite funny, as he pays dearly for when things go wrong time and time again.
Splash is without a doubt an 80s movie, but one that is done very well. Levy provides much of the comedic leverage through physical comedy. Candy offers some excellent one liners and steals every scene he is in. Hannah was sexy as the mermaid and the chemistry with Hanks is reasonable. The film is original for its time, and won an Oscar for best Writing for a Screen play directly written for Screen. Solid characters and a decent script, in addition with Howard's direction made Splash a smash hit. Splash is by no means one of the all-time greats, but it invokes a nostalgia factor to it that makes viewers fond of the movie well beyond when they first watched it.