In Phoenician Waters

This started a while ago as a quick concept drawing of a more aquatic-looking kelpie, then it became a hippocamp, then the drawing was abandoned for a couple of months, then I decided that I'd better paint something over the three-day weekend...*deep breath* Yeah.

I actually kind of like it.

That said, critiques are always welcome.

_{Credits:
While I did not use any image as the definitive model, I derived a lot of inspiration from ~Badinstinct's wonderful underwater stock photos.}