Sewer Mermaid

Well, you know how these things go. People buy 'em as pets when they're little and cute, and a few years later, when they've hit puberty and gotten aggressive and territorial (to say nothing of eating an entire raw salmon a day) the owner decides that he wants his bathtub back and flushes the scaly darlin'. Down in the sewers, the mermaids get big and brooding, along with goldfish the size of sturgeon and the obligatory albino alligators, and hippocampi who've suffered a similiar flushed fate.

Painter, photoshop, pencil sketch. I eschewed the fused tail in favor of limbs--sewer mermaids need to be able to climb around the storm sewers--but to this day, I'm pleased by the semi-transparent membranes on the tail.