- Rated PG for nudity, sexual content and some brief language
- While the lead actress' derrière is visible in the original film, this is edited in the Disney+ version for discretion but it is still implied she's nude
- There are many scenes of nudity in this movie, mostly female, but in one case male as well. This movie nevertheless gets a PG rating because the nudity is all non-sexual nudity, and it is all essential to the plot. All parts of the body are visible at one point or another except for pubic areas or genitalia, which we never see clearly.
- Madison (Daryl Hannah) runs away from the camera down a beach, naked. She walks up to Allen (Tom Hanks), kisses him on the mouth, then takes a running dive into the surf and swims away. Throughout this scene, we see her bared buttocks and legs several times. Her long hair covers most of her back and completely conceals her breasts, but it is clear she is wearing nothing. In the Disney+ version, her hair is very poorly edited to cover her butt.
- Madison walks naked into a large crowd of people. We see her bare buttocks in an extended rear shot. In this shot, we get a brief glimpse of her pubic hair and genitalia from the rear, but only a knowledgeable eye sees this. We see only a brief glimpse of sideboob in this scene, as her long hair mostly covers her breasts.
- Madison swims topless underwater in a long sequence in mermaid form, with her lower body being that of a fish. During this, we get multiple clear views of her breasts, including areolae and nipples.
- Allen and Madison are naked in a large clear water tank. He covers his genitalia with his hands, and her lower body is covered by her fish form. We see her breasts several times, as well as a glimpse of the side of his buttocks.