Though the title suggests that this film is a musical romance built around the song hit of the same name, Second Time Around is actually a comedy western. Debbie Reynolds plays a young widow who in 1912 moves with her children to a wild and wooly Arizona town. At first having trouble coming to grips with frontier life, Reynolds adjusts quite well--to the extent that she is appointed sheriff. She is courted by Andy Griffith and Steve Forrest, both of whom ride to the rescue when Reynolds bites off more than she can chew and she is captured by outlaws. Sheriff Reynolds marries Forrest, while Griffith, presumably, moves on to a new job in Mayberry. The big selling angle of Second Time Around was a very brief farcical scene involving Debbie Reynolds and a bathtub, which ended up plastered all over the advertising material for this film.