Greedy Mermaids. This is a composition of a big bunch of photos by photographer Carlos Bernal. The sea images are from the Madrid Zoo and the two models where photographed in a studio with a powerful fan to simulate the water-flowing hair.
The mermaid tails, bubbles and other details were entirely painted in Photoshop. Be sure you have a correctly calibrated monitor to appreciate all the objects in this rather dark picture... or just turn up the brightness dial.