Name: Sander Kamermans
Software: Photoshop CS2
Original size : 5500 x 3800 pixels
I made this with Photoshop CS 2 in about 35 hours with a wacom intous3 A4.
Here are my reference pictures: [link]
Hope you like it, comments, critics and of course fav's are very welcome.
EDIT on 2 July 2006:
First of all thanks for all the people that comment and have fav's me!,..
I update the picture, I tried to put all the critics you guys gave me in this new version. I hope its better now
I also made here more like a mermaid
. In here hair you can see sea anemones now
Hope you like it,..