Very nice!

its cool.. very well use of source.. but y the fore legs are crossed? was it deliberate or it happened..? I see in the source image that the horse is running but in your entry its still and that's y the legs are distracting.. or you can lift that leg a bit up like in this pic.. http://www.flickr.com/photos/mmmchoco/63394549/ then it'll be perfect..

just use warp and lift it backwards..

Looks quite nice! The horse is a little distorted (neck too short, butt a little big maybe) edges could use a little clean up. Of course that's MHO.

I forgot to add the shadowing of the leg, before I merged the horse together >< I'll see if I can't redo the horse, it took me a little while so I'll try to get it as best as I can before the contest ends. Thanks for all your nice comments

made some changes

A beautiful fun, you mean! It's wonderful... I like horses, that's amazing...

lovely image, high marks, but imo i like to actualy SEE the source ... VERY clever though well done

Wow, nice work!

great piece good choppin

Good image.

Thanks everyone

congrats

well done digital

Congrats

congrats =)

Congrats.. for the 2nd place...

Congrats!