Eliza lives by the sea with her father, a fisherman. She is a solitary child, until one day another girl, Freya, appears to play by the shore and gather shells. But one day, Freya loses her mirror decorated with shells, and Eliza realizes that Freya is a mermaid who has now lost her talismanic tie to the sea. Freya comes home with Eliza, but the sea grows angry with Freya’s mother’s longing for her child. Freya searches daily for her mirror, but Eliza, longing for Freya’s companionship, has hidden it. Finally Eliza realizes she must return it and places the mirror in Freya’s hands while she sleeps. In the morning, Freya is gone, but sometimes Eliza thinks she sees glimpses of Freya in the deep waters—or is it her own reflection? Dervla Kirwan reads the story on the accompanying CD in a hushed, warm tone (with perhaps too much musical accompaniment). Ray’s pictures are lush, rich and sparkly, with such lovely touches as Eliza’s father’s tattoos and Eliza’s mismatched socks. (Picture book. 5-8)