A woman in New Zealand had lost her legs as a youth in an accident, but decided to make the best of it. Having a prosthetic fish tail made by a special effects company called Weta Workshop, she now swims around like a fish. Thus a mermaid was born.
I've always been obsessed with mermaids as a child. Here is a neat ad by Seafood International:
Elisabetta Trevisan is an amazing artist from Italy. She is the author of this gorgous mermaid painting, called "Necklace of Pearls":