THEME: What gives an item true value. Bali is helping his grandmother Mamili look for a special necklace that she's misplaced. Unable to find it, they decide to go to the beach. There, Mamili tells Bali about the legend of the mermaid. As she goes to sit down, Bali, looking out towards the sea, goes into his dream. There, he meets a beautiful mermaid who is collecting all sorts of objects from the sea. She tells Bali that the most precious things are not the most expensive. Back in 'reality', Bali gives Mamili a gift he made to help her feel better. A beautiful necklace made of seashells. She is delighted.