This is done of a very special friend of mine. I am enjoying doing these merman series, so much that I think I will offer up some commissions to do versions of people as mermen. Look in my journal soon for that information.
To date, I think this is one of my best mermen digital paintings. I have worked diligently to get the skin tones down, and to work the texture in the tail better. Hopefully that shows through on this and future drawings..
Anyway, I hope you like it!