Merman by the artist Salem

[sealforvr]

Model was British actor Matthew Lister.

https://scontent-ort2-2.xx.fbcdn.net/v/t1.0-9/18447111_1414035031976251_6259317768278544912_n.jp g?oh=9b3c15acf9a06b879d39d023289c060b&oe=59D31146

[Keiris]

That's a striking rendering. Very unusual to see scales with that much body hair all in one composition.