Nice idea, but with this perspective I'd expect the tail to be closer to the mermaid (unless it's a very large tail, of course). Good luck!

mermaid or merman lol

interesting I like it

Author it's a good try...find some useable images & resubmit. Check here: http://www.pxleyes.com/blog/2009/06/how-and-where-to-find-legal-source-images/

5.11. Use of Search Engines to Find Source Images: If you find images with google or yahoo image search, it doesn't mean they're not copyright, always check the source site to see if the image can be used or not. Wallpaper images are usually copyrighted.
Please take time to read http://www.pxleyes.com/guidelines/photoshop/

nice!!!