Down here is better... by @lynne (Lynne)
This is a commission piece. A sea nymph has just turned a diver into a manta-ray mermaid. I wanted to do bubbles, but I couldn't figure out how in the GIMP on my Mac... ah well perhaps next time--I have another 'sea' commission coming up.
wow, I don't think I've ever seen anyone do a manta-ray mermaid before....I think it looks really cool :) good job ^.^