Flipper is a remake of a 1963 film which was followed by two sequels and a TV series. In this version written and directed by Alan Shapiro, Sandy (Elijah Wood), a 14 year old, is sent by his divorced mother to spend the summer with his uncle Porter (Paul Hogan), a fisherman who lives in Key West in a dilapidated hut.

At first, the two, who hardly have the same interests, don't hit it off very well. While they are out fishing, Sandy is shocked to see another man trying to shoot a pair of playful dolphins. The boy manages to save one of them and the dolphin follows him back home. Porter lets Sandy adopt Flipper who nods his head, winks, and even dives for coins.

However, the dolphin's life is put in jeopardy when the nearby waters are polluted by some villains who are using the area as a toxic dump. With the help of several friends, Sandy sets out to identify the wrongdoers.

With colorful performances by Paul Hogan and Flipper, this dolphin story is fine family fare. It's another celebration of the ties that bind animals and humans together.