Splash is a 1984 fantasy romantic comedy directed by Ron Howard. 

Splash is the story of Allen Bauer played by Tom Hanks who we first meet as an eighty year old on a boat tour at Cape Cod. He has a boat accident, falls off but encounters a young girl under the water who allows him to breathe underwater.

Years later Allen is a co-owner of a wholesale fruit and vegetable business in New York City. He owns this company with his brother Freddie played by John Candy. After Allen’s failed relationship he ends up traveling back to Cape Cod, falls off a boat and once again is rescued by a mysterious woman, played by Daryl Hannah.