The subject line says it all, but I'll try to elaborate a little. My 3 year old daughter picked this out at her brother's school book fair so I didn't think too much about it until we got home.
Even if one suspends their disbelief regarding the surfing Barbie transforms into a pseudo-mermaid with legs after her hair turns pink, having not known she was half mermaid because her human father, who is apparently estranged from her mermaid mother, moved Barbie to Burbank vicinity to live a normal life.
Once she transforms into an underwater breathing being she is led by a pink dolphin to an underwater village where she finds her mother is held captive by her evil aunt who wants to rule the kingdom and knows via a prophecy that she cannot be defeated by a merm-person BUT IS THEN DEFEATED BY BARBIE because she has legs hidden by a prosthetic flipper. Barbie is then magically given a real mermaid's tail, followed by a magical necklace that will allow her to transform at will between human and mermaid, ostensibly so she can go to In and Out Burger with her Dad.
If you are offended by my very run-on sentence review you will be disturbed by the pink-infused emptiness of the story, without any real meaning or role models for young girls.
OK, I know little ones have certain tastes that may lean toward saccharine, but please, let's give our daughters something that has some value to their minds or hearts.