A little background about this picture.It was inspired by a photo I saw on National Geographic a few years ago. In the original one, the person was a diver, and the equipments made him/her looked like an alien creature, which spoiled the whole picture. So, I decided to draw my own version, with a girl in bikini. It's really a great opportunity to try out some more filter effects.

Another version, with the girl replaced by a mermaid.
Edit: Sorry, this image contains mild nudity. Non-DA-users may not be able to view it.

I love the first one. Mermaids are okay, I guess, but the first one has a human connection and an ethereal peace about it. But in water, of course.

Followup: I like the first image better because the two legs at that angle give to illusion of a gentle supporting movement, as though she is swimming in place. The second image seems more static.

I too prefer the first. Her legs really do have movement as DragonStar suggested. To be critical, her arms lack some of that movement. I love the fish - really effective style.

Thanks for the feedback. I am aware of this issue (tail and arms looking too static), too, therefore I'm trying to improve it. But it's my exam week now, so I'll work on it later.

I like it a lot, and agree with everyone else. The mermaid one could use some more motion. The fin looks a bit stiff and lifeless. But I totally dig the design and presentation. Good job!