No external sources used.
Chopped out the "jelly fish" from the source, the rest is PS.
How the underwater scene is made? - loads of tutorials on this online. The ship wreck is pen tool (see sbs) plus filters, mostly Wind and Gausian Blur. The rest - see sbs :)
EDIT: To all of you lucky ones who know russian (hehe), here are the two tutorials used for the underwater scene:
the water http://zerolayer.ru/2007/04/25/pod_vodojj.html
the rocks http://zerolayer.ru/2007/05/01/sozdaem_realistichnye_skaly_k_scene_pod_vodojj.html (5 years and 3577 days ago)
Where's Dori?.. good luck author
.. and Marlin's son Fabio.. I mean NEMO 
very pretty author.. wink
LOL GolemAura - I did have a mermaid, but having smth else was kinda distracting, so I just let them be hehe
really cool image!!
The high res of this is really nice. Beautiful work, author!
Nice colors. The jelly fishes may have more impact if you make them (a bit) different from each other, for example another wavey tentacle shape for some of them. Good luck!
Great job!
Congrats super stuff!
Congrats Stoli!
Congratulations for 2nd
congrats
Congratulations! Very good choice of composition!
Congrats!
Congrats!
Congrats!!
Howdie stranger!
If you want to rate this picture or participate in this contest, just:
LOGIN HERE or REGISTER FOR FREE