Uh...looks so...disturbing - but good idea and nice done.

Needs a shadow under the nose...

You didnt completely remove the eyebrow, there is a smudge, try use the patch tool to remove it.

thanks for the comments looks better now ?

Shadow that was under nose is still there. No shadow under nose.

Strange...

Don't forget the sharp line by the lowest lip!! ; )

mmmm... good job..

When you flipped the nose, you put the highlight underneath. Now it needs a shadow instead. Always think of light & shadow.

Good idea, but the masking on the glasses could be better...try giving the glasses a shadow, too.

lol nice idea

no its not .... you need to think.. on that.. need some shades under the glasses where it toudhes the face and nose.. ( i have still a doubt that the area behind the spects should be 'a little' darker) Still like it, Good job.. and good luck.!!

It seems like the frames of the glasses could have been better edged as well but it's hard to tell in this resolution size.

nice idea. Try working with the pen tool, converting paths to selections, for smoother curves. You will be happy with your results.

the reflection in the mirror needs to be flipped, too

I flipped the nose in the mirror, but I took this picture with a 1.0 pixel camera in 1999 so there is no resolution, but I love the picture so much I wanted to do some thing with it

very good.. i would add a beard to him... GL

Crazy...lol...good luck author...

ha!

source links author.. and I am pretty sure background image is copyrighted

Idea is good, but Jello is right, your source has watermark. If the post link is from the same author of the pic, and it is non-copyrighted, remove the watermark.

needs a little more blending... the book looks like it does not belong to the image...

It doesn't really look like you chopped anything.

The book needs some better cutoutwork. Otherwise - good idea.

good idea It's not easy reading upside down hehe :P

good idea... but i was expecting more from you author...

the cutout of the book is visible.. try to blend it in more..

We don't need photoshop for this stuff. Sorry, but it's not a clever idea.

I agree.. people hold money upside down all the time, maybe not a million dollars.. but still.

Agrees with everyone else. Doesn't really fit the theme, sorry.

sorry guys i saw the pic ,the idea just popped up ,i did it i'm sorry that u didnt like it,,and thanks for ur comments

not a problem author.. it happens.. but if you had turned the pic of statue of liberty upside down leaving the rest of the bill in the right way then I guess it would've fit the contest theme in a better way.. y don't you try it..?

It's pretty well done (if you compare to the source image), but indeed would have made more sense if ie you'd leave the Liberty the normal way. Good luck!

thanks alot guys for ur comments ,GL for all