Paris, Summer 1979. Anne (Vanessa Paradis) produces third-rate gay porn. After her editor and lover Lois leaves her, she tries to win her back by shooting her most ambitious film yet with her trusted, flaming sidekick Archibald. But one of her actors is brutally murdered and Anne gets caught up in a strange investigation that turns her life upside-down.

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A mermaid is taken from the Pacific Ocean and her tail is brutally hacked off by a fisherman's axe. After being captured, she is thrown into a mental institution for women where one believes she is a mermaid.

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