To investigate a shipwreck, Kitaro visits a port city alone, but none of the residents will talk to him. Kitaro pushes ahead with his investigation, but Ratman's betrayal causes him to be caught by a giant squid. Merpeople appear! The shipwreck was their doing. Kitaro fights desperately, but the merpeople use deep sea youkai techniques to change their form and...!?
I hear you can even bring back the dead
if the money's right.
Ich hörte, solange der Betrag stimmt,
kannst du sogar Tote wiedererwecken.
Ho sentito dire che sei un illustre medico 
che resuscita anche i morti, basta pagare!