She's can wear the dress on land, or pretending to be under the sea.  This dress is made of 95% cotton and 5% elastane.  It's ultra comfortable and has a stretchy knit lining.  

Our character dresses are designed to not only serve as comfortable dress up, but also subtle enough for school, church, outings, or any occasion.

It's the perfect dress for a theme park vacation, Halloween costume, or mermaid birthday.  So many possibilities!