MERMAIDS ON NEPTUNE is an impressionistic interpretation of some of the cultural and social behaviors (and literary events and memories)which Coney Island evokes. No other amusement park comes nearly as close to Coney Island's if only because Coney Island is defined by more than the presence of its iconic rides. Coney Island is the symbolic aspect of culture objectified: it transcends generations and historical circumstance, and defaces all ethnic, political and cultural boundaries.