SciFi and Fantasy Art: Mermaid

Well, that is a nice idea... a magical underwater iPod. What kind of music would a mermaid like? What i like especially at this mermaid is the details showing that you realy spent a moment thinking about how such a crature might look like. Fins instead of hands and gills at her neck... her eyes have a real hypnotic touch. Also you did a good job with the transparent fins to the left and right of her tail. I´m really happy to see that from time to time someone goes beyond the arielle-scheme.

One question is still left: Is this one an all underwater creature or a more amphibic one? I ask because of the nose...

All in all: Excellent work!