Deliberate mistake: After Flipper knocks Sandy off the pier with his tail, there is an underwater close-up of the two of them swimming towards each other. This shot is flipped, note Sandy's watch and bracelets have switched wrists. (00:34:20)
Continuity mistake: Sandy is fixing the deck with bare feet when Flipper knocks Sandy into the water with his tail, but as he is falling into the water, Sandy has black water shoes on.
Continuity mistake: When Sandy is waiting for the ferry, he is playing with his Gameboy. When he sees Flipper, and tosses the can in, you can see he is still holding the Gameboy. However, when Flipper throws the can back Sandy catches it with both hands and is no longer holding his Gameboy. After he drops the can, we see that the Gameboy is back in his hand.
Continuity mistake: When Sandy, Kim, Porter, Cathy, and Marvin go and look for the site where Dirk had dumped the poison in the ocean, watch Sandy's shirt. Throughout the sequence Sandy switches between two shirts when it is the same day.
Audio problem: When Sandy is underwater fixing the net, Kim places the rope in Flipper's mouth and says, "Bring this to Sandy," but her mouth is not in sync with those words.
Continuity mistake: When Sandy (played by Elijah Wood) is hit in the butt by flipper, and then falls in the water, look carefully at his hair when he is treading water. At first, it is neat and wet back, and then a few seconds later at is all messy, and sticking up.
Continuity mistake: At the end when Sandy is telling Flipper to swim away, it shows the top half of Sandy's body. One of his arms is on a rail on the side of the boat. It then cuts to show Sandy's legs and Flipper, and now both his arms are suddenly by his side. It cuts again to show his top half, and his arm is on the rail again.
Continuity mistake: When Sandy first comes to the island and goes to Porter's house, watch his shoes. When he is walking on the beach he is wearing white tennis shoes and still is when he knocks on the door. In the next shot when he plays three notes on the piano he has on black sandals. A minute later when he later walks out on the dock to find Porter he has the tennis shoes back on.
Other mistake: When Sandy is waiting for the ferry and is playing the Gameboy, if you look closely at the screen there's nothing on it.
Continuity mistake: After Porter returns to find Sandy's Flipper show, when Porter calls Flipper an over-sized guppy, the dolphin splashes him, and the amount of water on Porter's shirt decreases considerably between shots.
Continuity mistake: After Sandy is pushed off the pier into the water by Flipper, Sandy's watch is gone in a couple of shots.