Online movie critic known for his sharp reviews, has now become an AI to dish the dirt on the latest cinematic disaster, "The Mermaid Falls for Me." A struggling writer who's close to his mom, stumbles into an online romance with a fan of his work. He thinks he's hit the jackpot in love and heads to an island for a mix of business and pleasure. But when his internet sweetheart is a no-show and his writing gig goes south, He's left high and dry. That's when he unexpectedly connects with Wen, his innkeeper, who's actually his online crush in disguise—a woman healing from a broken heart through her anonymous internet persona. Wen, once shy and lacking confidence, comes alive with the writer’s flirty chats. The writer inspired by Wen, invites her to co-write a new spin on the tired mermaid story. But as they finish, life throws a wrench in the works: His mom falls ill. In the emotional chaos, he finds out Wen was his mystery girl all along. He reacts badly, and Wen leaves, heartbroken.

電影是一個探討原生家庭對女性成長影響的故事。講述香港八十年代家境貧困的女主角Elaine(林千渟 飾)與好友李羨英(楊偲泳 飾)為改變自身命運而踏入娛樂圈，在港產片最輝煌的時代裡，李羨英成為當年紅極一時的艷星，Elaine則在演員與自我身份上迷失，十數年以後，港片的風光漸退，而兩人也因彼此的選擇而走上了兩條截然不同的人生路。

故事发生在初春的澳门。40 多岁，失婚、不善言辞的马达(张继聪饰)居住在准备迁拆的老房子，他患有严重的失眠症，无法入睡的他通过当夜间的士司机来排解失眠的痛苦。一天晚上马达接上了早上当酒楼知客，晚上当啤酒女郎的莲娜(周秀娜饰)，两人因误会成为朋友，马达更当上了莲娜上下班的专用司机。莲娜的出现令马达的生活多了一点色彩，甚至开始认为自己走出失婚的伤痛。在澳门，莲娜是寂寞的，身边的同事都不喜欢她，认为她就是一个很爱钱，不择手段的女人，因为她总是用上天赐予的性感身材去换取特殊待遇。莲娜心知马达的爱意，只是莲娜背后埋藏著一段未能释怀的过去⋯⋯