Baiwhale Bay is burdened with eight million in debt. Its heating supply is about to be cut off, while the dock and cold-storage facilities are facing foreclosure. Nanuk, an Inuit, accidentally falls into the icy sea and merges with a mysterious dragon orb, awakening Dragon Eyes that can see through the ocean, identify rare seafood, and sense tidal currents. From catching blue-crowned king crabs and silver-spined wolffish to exposing the schemes of the village traitor Koda and the merchant Baruk, he leads the villagers to repay their debts, protect the core breeding grounds of the Blue Tide, and establish a complete system for grading, cold-chain storage, processing, and sales. Facing temptations of enormous profits and dangers in the frozen sea, Nanuk remains determined that not a single person will be left behind. In the end, he transforms the indebted village into a thriving new Baiwhale Bay where every family earns wages and receives dividends.