A sensual mermaid has come ashore to watch the humans once more. She plays with her large breasts while watching them party on floating objects and swimming in the not so far off distance. Rubbing her nipples, she dreams of what it might be like to touch one of them, which greatly excites her. Bravely, she swims towards one to play. His cock fascinates her, playing with the friendly human underwater and stroking him. Soon enough, he has a raging underwater boner, and the mermaid teases him gently until she feels a little strange... are mermaids not supposed to touch humans? Back on shore, she suddenly has LEGS!! Which she's always dreamed of, but thought the folklore was a myth, for which if you get some human pre-cum on you, you will loose your tale and grow legs. In the distance, she spots her male counterpart she had been playing with earlier. Now he's a full blown merman!!! He comes to the shore to entice her and give her some oral between her newfound legs. The human is looking hot with a set of fins, enjoying every moment of cunnalingus on a beach log. He dives back into the deep among the others, as if to say, tag, you're it!!