Two young ladies are relaxing in their home on a lazy day. What they don't expect are two fugitives from the law, who break into the house and hold them hostage.

From a deserted New England beach, we watch a woman in a dripping wet dress and long wet hair emerge from the depths of the ocean - the personification of our every fantasy - prepared to fulfill her each and every desire of eroticism and lust. The "Wet Lady", an image of beauty and sophistication...