It looks like a cat fish with demekin eyes...

nicely done! one question. did you make the water with help from the top secret tutorial?

elficho.. look at the SBS.. the water is water... it's from a picture of the underwater aquarium at the Miami Zoo, I just content awared out the fish to make the back ground (the step for the light is a light brush from obsidian dawn).. I just desaturated it...

EDIT: OH WAIT.. I forgot.. to make the surface water on top I used the FLOOD FILTER on the piece upside down and flipped.... I thought I added that step, sorry.. It's just easier then zig zagging... (My pics are too large to use the zig zag filter not enough ram so I used flood instead)

ADDED STEP 7 (SHOWS FLOOD STEP)