Fu Shan Town is a quiet, simple and sincere place, and the appearance of twelve large sea tortoises make the whole town in disorder. Lin Hwa-Chung, Hsiao-Pang, Huang Ming-Feng are sworn confederates of one mind, and they are often so enchanted at the seaside as to forget about home and arrive late. One day, they again go to the seaside to play, accidentally surprised to discover twelve green mountain stream huge tortoises, and they want very much to help the sea tortoises to return to the sea, but the son of the nearby hotel owner also discovers this secret, and unexpectedly leads several whales of men to run directly toward them, and Hsiao Pang and the other two, seeing the first sign of success not all right, carry a sea tortoise on a vehicle and run away, and the son of the hotel owner, discovering it, immediately start to chase. Soon afterwards, the news of the sea tortoises is like a myth spread to every corner of the town, and the son of the hotel owner and the boss of Yun Tai Paradise unexpectedly collaborate with each other to build a temple to receive cash contributions by cheating, so that numerous devotees of Buddha of other localities, hearing the news, come in a swarm, and local contractors also utilize sea tortoise to make balloons to solicit a great many customers, and the boss of the bakery also finds something new in what is old and makes sea tortoise bread for the season, and all utilize sea tortoise to earn profit for themselves, so that the small town is in great confusion. Lin Hwa-Chung, and the other two, determined in a belief in heart, will surely save the sea tortoises, then they privately formulate this great achievement - The Sea Plan. Finally the opportunity comes. Those men are drinking wine to make merry owing to their own plot satisfied, and Huang Ming-Hwa and the other two, seizing a fleeting change, carry all the sea tortoises on board of a wind and waves board and pull it away, and then the twelve tortoises, under the concerted efforts of Lin Hwa-Chung & the other two and Teacher Hsieh and all the classmates, return to the sea.