(hey somebody wake up that fishing guy... he is going to miss that.... ) NICE WORK!

The left person looks distorted.

The mermaid's tail doesn't blend well with the body, I think.

Please fix distorted girl & blend mermaid's tail better...

Funny idea. Might want to blend and color splash to make it look as if it's coming from THIS body of water. Also, the water below the splash is rather calm.

nice concept. You may like to explore more skills to develop your entry. tutorials on how to make mermaid tails: add warp and liquify to shape better. Clone tool to extend the tail more onto the body. etc

nice idea. The chop of tail of the mermaid needs some work. Better work with layer masks, that way things can be corrected very easily. (I just suppose you didn't)

Very good, but I've seen this idea before on Worth1000, never the less...nicely done...