Okay, we don't want to lead you down the garden path and tell you that this movie – set in Paris in 1931 – features definitive underwater mermaids. But we can tell you that there is a mermaid sighting in the silent movie sound stage scene where Neptune and his sea maid entourage appear. If you check out the trailer, you'll be able to see what we mean at the 1 min: 53 second mark. If you watch the movie, you'll be able to see the scene at around the three quarters mark. Mermaids or not, we highly recommend this magical Academy Award-winning film.