Very nice work on a Whale,my only advice is to erase some parts of the white stripes with some soft brush,that would give realistic mark...Sailing boats looks a bit more unrealistic,maybe u could use some other image of the boat,ship or etc...Any how i like this construction very much,and i am sorry for nit picks...
Edit:maybe u could change color of the whale to,some kind of blue or greenish,then he would look very very realistic

Nice job! If it has bottom fins, why not the top fin?

that's pretty creative lol , gj

Nice work and a very creative idea. my only suggestions would be to blend the fin in a bit more and to give it less transparency Something of this size would not have thin or flimsy fins…..

It's different. I agree about the fins.

lol cool image

Gonna think about the side fins. I kind of liked the little fish -like fins on a huge whale. But what comes to dorsal fin, I removed it as it looks much better that way - and there are several whale and fish species which don't have a dorsal fin. I want to save the shocking yellow colour, as I want it to be very different and look like a snail-whale instead of very realistic one. Thanks for all the comments, I think about the side fins.

I like the color & the side fins!

Great job, like it GL!

Very cute whale, looks so real.