I've always liked the 'evil mermaid' concept.
This was done using the Lost Realm mermaid and Sirens add-on texture. Her hair is Reby Sky Glamour. His outfit is Leon di Castiglia and Glyn Hair is the hair used.
The background and bubbles were created in Photoshop. I created a Bubble brush based on photo reference and painted them in.EDIT:
Added in the other casualties of the ship wreck
Software - Poser & Photoshop
Thanks for looking.
Craig's Sketchbook for more Vue renders, illustrations and sketches.