Wow, this is beautiful!This peice uses very precise anatomy, and the textures of the merman are also remarkable. His cool color really compliments the cool background of the water itself. The water's depth is clearly shown through the color gradient as it transitions from a sparkling, crystal blue, to a deeper, more darker blue. And I love how you shown the reflection of the surface of the water onto the back of the merman. It adds more realism to it.