A shipwrecked sailor rows his rubber life boat up to an island of mermaids. There, a man-hungry specimen prepares to trap him like it's Sadie Hawkins Day in Dogpatch.
This being a wartime cartoon, she tempts him mostly with free food, with signs indicating that the cream and sugar are unrationed. This being the Second World War, when rationing was a daily problem with civilian life, this indicates that Columbia's cartoon department, temporarily under the supervision of comedy shorts producer Hugh McCollum, was aware there was an adult audience for cartoons.
The copy I looked at was in black & white. Indeed, the IMDb shows no listing for Technicolor. It may have been the last black & white cartoon produced by them.
