The picture is focused on the Mermaid as the background seems faded. Mike Dugan's art gallery gave me the insperation to draw another mermaid. Visit his site.
Hair is something I wouldn't think would be on a Merfolk person. More or less it would be extra rubbery like skin, like the feel of dalphin or shark skin..With the darken shaded areas is usually where that rubbery skin would be but her torso, arms, and face are all flesh. The freaky shading on her hair is the reflection of the surface waves above her..
The 'fin' area besides the darkend area are soft reflective scales. What I mean by soft scales its more like that rubbery skin but in small modules over her 'fin'. I plan on coloring her on the computer and see how that turns out, but it will take me a long time to do that. But let me know what ya think of this.