Abandon all connections with reality ye who watch this movie. This is a silly comedy. Joe E. Brown stars as Joe Holt, a dreamer who works in the shipping room of a swimwear company. He is also the target of his bullying coworkers, so when he finds he has inherited a million dollars, he packs and moves to California. The fortune turns out to be much less than imagined. Plus his aunt's will asks that he take charge of the son of the aunt's homemaker. Sam is a young black boy who quickly latches onto Joe as a father figure.
Low on funds, Joe decides to take a job in a hotel on Catalina. Joe is mistaken for a champion long distance open water swimmer and is entered in a race from Catalina to the mainland, though he can't swim.
Ginger Rogers plays Alice Brandon, the young woman who somehow becomes his sweetheart, but promises to stick with him only if he wins the race. At this point in her career, Ginger has become a screen presence, showing much more ease and talent than just a couple of years before.
Joe E. plays his character with his usual physicality, wackiness and indomitable self-confidence. But his trademark big-mouth yell is overused here and becomes tiresome. Also overdone is a long bit where he "waterskis" behind a motorboat. Note that he wears his glasses even when swimming.