The 2023 film *The Little Mermaid* portrays LGBTQ+ themes primarily through allegory, with Ariel's journey and loss of voice resonating with queer experiences of identity, self-expression, and silencing. While these allegorical elements are framed empathetically, the film is noted for being less overtly queer-coded than the 1989 original, particularly in its depiction of Ursula.

The 2023 film *The Little Mermaid* allegorically portrays trans experiences through Ariel's transformation from mermaid to human, interpreted as a metaphor for gender transition and self-discovery. King Triton's acceptance of Ariel's change symbolizes parental support for a child's authentic identity. Ursula's role as an enabler further emphasizes themes of agency and challenging restrictive norms, resulting in a primarily positive, affirming impact for trans and queer audiences.

The character Scuttle, who was canonically male in the 1989 animated film, is portrayed as female in the 2023 live-action adaptation, fulfilling the criteria for a gender swap.

Ariel, the protagonist of the original animated film, was depicted as a white character. In the 2023 live-action adaptation, the character is portrayed by a Black actress, which constitutes a race swap.