I think this drawing is really cute!
I got my inspiration from this Fantasy Encyclopedia book that I checked out from the library. Then I was thinking of Disney's The Little Mermaid... -_-" Haha. (Should this be in the category of the Little Mermaid then?)
This was a bit of practice on men's anatomy too... (since I rarely draw shirt-less men >,<) I found out that I based my drawings of guys off what I knew of girls ahahahaha! That's why I still need to practice more!
Oh, and sorry about the bad scan, especially on the left side... my sketchbook is bigger than I thought. :D
Now that I think about it, has there ever been a story/manga/movie somewhere about a merman and a regular girl falling in love with each other? (Like "The Little Merman" Kahahaha!) If you guys know, I'll be happy to know, too! Enjoy!!