When a teen surfer finds himself in the body of a dolphin he finally realizes a lifelong dream. But this dream could become a nightmare if the young man can't survive in the ocean and figure out a way back to his human body. Follow the journey of a young surfer named Phillip as he experiences the undersea world as a dolphin. A life-threatening surfing accident puts the young man's spirit in the body of a dolphin named Finneus, while his human body lays in a coma. With his two dolphin buddies that were recently orphaned at the hands of human slaughter, Finneus, Linnaeus and Pelorus journey thru the oceans learning how to survive. During their journey, the three dolphins experience the ferocity of killer whales on the hunt, the majestic grace of a blue whale mother and calf, migrating gray whales fiercely struggling to save a young calf from a ferocious pod of Orcas, tiger sharks mistaking surfers for seals, bow riding off the front of cargo ships and schools of tuna hunting anchovies which they are happy to be a part of and gorge themselves. As a dolphin Phillip learns of life in the ocean, and the dolphins learn about life on land. Meanwhile back on land, billionaire developers Mr. Goodman and Mr. Richmond complete their plans to rebuild the young man's hometown of Beluga Bay. This redevelopment will eliminate the beaches that Phillip grew up on. With the help of his girlfriend Candace, Phillip finds his way back into his human body while saving his hometown beaches in the most unlikely way as a dolphin. Finneus' final act is a return to the waters where his dolphin pod was slaughtered, risking his life by recruiting Orca's to prevent another dolphin slaughter in a powerful ending.