Tubbataha Reef is an atoll coral reef located in the Sulu Sea of the Philippines. It is a marine sanctuary protected as Tubbataha Reef National Marine Park. It is nominated at the New 7 Wonders of Nature. (article from Wikipedia)

Only source image is used in creating the fish. Using pen, burn, dodge tools, liquify filter and little noise to shape and to getting the desired look.

Selections, fills, filters, Transform tool, Dodge / Burn, Liquify - warp. Some of the suggested elements for this contest. No brush or painting used at all. Just an old PS program that I still have.

Anemonae desaturated and lowered brightness.

Fish, one of them, burned more lines to make it different from the other.

The only images I used that was not my own are the seashells which are credited to Emma-Frost-Stock and the Starfish provided by Pxleyes.
The other six images were mine. The end of her tail was a fractal I created in Apophysis.

*Update: I attempted to add adjustments offered by jawshoewah and greymval and Erathion.
I added several layers of colors to fix the overall feel of the image. Very curious to get more opinions.

Thanks jeinny,flydime,Hans Dekker,ENVIROWEB, flytosky .

Background, lighting, and shadowing created with brushes, (inherent to CS3) and gradient fills.