i have of course watch this movie several time . i do not get tire of the joke and the satire and general comedy . it always seem so fresh to me . it be a light romantic comedy and with a young tom hank and lonely and go through life with mismatched relationship and until by chance he meet a mermaid . and then the film progress from there . the acting by the lead character seem so natural while they be not try too hard to be slapstick funny and but through the great dialog and direction and timing and they make it a thoroughly enjoyable film to watch . but for the nudity and i be sure this would be enjoy by all age and and background . there be some ironic part and since the movie be make over two decade ago . the speech by the tour guide about the statue of liberty and and a few other indication in that direction . that gritty hard commercialize new york could have another side to it . in one sense what be funny be a highly personal issue . for me anyway mermaid and the beauty of daryl hannah have special significance . the very first girl i fell in love with looked vaguely like her and back 22 year ago . the message about love and relationship be eternal and and it be do in a very enjoyable way . so thank you again ron howard and all the others .