Original image

step 1 of 5

step 2 of 5

step 3 of 5
Hope it makes sense what i just said cause i don't know how you call those parts.
I also had to make the bones fit into the fish so that they don't look like pasted, in High Res you'll see those details that make it look natural.

step 4 of 5
http://www.rnel.net/tutorial/Photoshop/13832
I used clouds, gradient, plastic wrap to make the surface.

step 5 of 5
It had to have a white background to work and h interiour must be white as well to make it transparent.
I made it with dodge inside a circle selection.

Final result


Lost of typing errors, cause of the the night hour. My english sucks between 1-2 am.
(2 years and 217 days ago)I should also mention that applied a motion blur at the end, but it might not be enough to show the movement.