A wretched looking ill-clad man lies down on the bench and is soon asleep. Two little girls approach with their spades and pails, and pile a good proportion of sand upon him. Out of the sea a mermaid rises, and advancing towards the sleeping man, beckons him forward. Following the sea nymph, the man goes to the edge of the water, jumps in a boat and is taken out to sea. The boat stops near a deserted ship; and still following his guide, he goes on deck. Here he finds numerous good things which delight him, food and drink of all kinds, and jumping down in the hold he seizes joyfully upon coins innumerable. Laying out a small sheet, he piles in as much as ever he can, and tying, it all up, slings it over his shoulder. Returning to the small boat once again, he is taken back to the shore. Walking along the parade, smoking a huge cigar, he sees two comely maidens. At first the girls refuse to speak to him, but when he shows his wealth they each take him by an arm and go off. Entering a restaurant, they all enjoy a good dinner, but when it comes to paying, the waiter refuses the coins offered! Seizing the tramp, the waiter throws him into the street, where the girls, with the aid of a siphon, squirt liquid over him. The tramp, gradually waking up, finds himself still by the sea, which is gradually coming up, and a number of young girls throwing sand and water over him. Feeling in his pockets and finding them still empty, he realizes his experiences have been only a fanciful dream.