Haven't really painted any mermaid before, so this was done to explore that some more. I guess it's more of an experiment to see how far I can go in terms of portraying a mermaid. I just had some fun with this one, dealing more with the top half of the mermaid.

Used myself as a ref.(mirror), and the fishes are from googled images, some I just made up.

Photoshop+tablet.