pretty cool, but the bubbles are too large!

Great idea and result, i agree the bubbles are too large and the top of the water should be more bright, not in the middle of it.

To make the top of the water you have to use Image>Transform>Perspective. Drag a corner of the perspective box so that the top is wider and extends outside of the image. Then the transition between the top and bottom needs to be better, but I can't help you with that. It's really a nice image. It just needs some tweaking here or there.

have made changes...thank you for the comments!!!!

maybe remove the flags, add some broken windows and a bit of barnacles to the body of the ship? There seems to be no reason for the ship to have sunk. Very nice idea though, good luck!

One more thing, on the side of the ship, you still have people on the outside balconies, you may want to remove them. It is looking really great

This is a wonderful idea. Very creative. I like it.

Brilliant idea and execution... maybe add a layer for the ship with cracks and decay, the ship just looks toooo nice in the sunken stage... Great job though!

added cracks brushes...thank you for the help Tapiona and woodztockr!!!

nice idea but the fish are too big

Great job! Looks really great with the "green stuff" (I don't know the English word for it) Good luck!

lelaina, the "green stuff" in English would be seaweed or foliage. the underwater stuff is usually seaweed

In one word: beautiful!!