"Do you believe in the existence of mermaids?" In the city of Minne, where there is no winter. There remains the legend of mermaids. Hilde, the only daughter of a noble family famous for mermaid hunting, is drawn to the work of turning raw stones into jewels and chooses the path of a jeweler. Her wish is to find the legendary jewel known as 'Mermaid's Tear' and craft it herself. Will Hilde be able to fulfill that dream?