this is really good

i like it ! g l

Very nice work here = )

I would personally get rid of some of the fins, as atomically they aren't needed and if they are they would now be in the wrong place to be doing any good... (back fin for example)

Also, her top garment is morphing into her body?... a little distinction between the two would improve on that

But generally a good chop

good luck

Thank JamesD, I have removed some fins and also have made some changes to here body

Very nice mood and beautiful image...
But I'd remove the remaining fin, because it's still in the wrong place.

Very cool idea and work love the colours and mood, my only suggestion would be to flip the front fish (one at the bottom of the image) its upside down at the moment and remove the black edges and change the shadow.

very nice work and great idea...good luck author

if the girls blouse had that much light then her fish half would have a little of that light...try the dodge tool on the underside of the belly///good luck

Thanks erikuri, I have removed wrong fin.
Thanks Warlock , removed fish.
Thanks RickLaMesa, added shadow to her body..

Good.