I have of course watched this movie several times. I don't get tired of the jokes, the satire and general comedy. It always seems so fresh to me.<br /><br />It is a light romantic comedy, with a young Tom Hanks, lonely, going through life with mismatched relationships, until by chance he meets a mermaid.........and then the film progresses from there.<br /><br />The acting by the leading characters seems so natural; they are not trying too hard to be slapstick funny, but through the great dialog, direction and timing, they make it a thoroughly enjoyable film to watch. But for the nudity, I am sure this would be enjoyed by all ages, and background.<br /><br />There are some ironic parts, since the movie was made over two decades ago. The speech by the tour guide about the statue of Liberty, and a few other indications in that direction. That Gritty hard commercialized New York could have another side to it.<br /><br />In one sense what is funny is a highly personal issue. For me anyway mermaids and the beauty of Daryl Hannah has special significance. The very first girl I fell in love with looked vaguely like her, back 22 years ago.<br /><br />The message about love and relationships is eternal, and it was done in a very enjoyable way.<br /><br />So thank you again Ron Howard and ALL the others.