Realized that I hadn't ever posted the full version of this up.
Mermaid based on a Maldives Lyretail Anthias. (though, the males are normally this vibrant red)
If you haven't seen it already, there's been a step-by-step preview in my gallery for a while : [link]
Photoshop CS3 + Tablet
Mild Mature Content cause of mermaid boobs