Comedy about three men friends who are going through mid-life crises. They decide that the answer to their malaise is a fantasy vacation out West where they can play cowboy on a cattle drive.

Allen Bauer, a successful New York businessman, is knocked unconscious in a boating accident. His beautiful rescuer is the girl of his dreams. There's only one complication--Allen's fallen hook, line and sinker for a mermaid.

Derek Thompson is one of the toughest hockey players around until he's sentenced to one week's hard labor as the world's most unlikely tooth fairy. Even though he must sport frilly wings and learn the magical tricks of the trade from his silver-winged superiors, Derek's determined to do the job HIS way and prove he's got what it takes.