i think she looks really good but I have a coupla comments:
the tail is too flat, i think that it should have more curves and detail (compared to the rest of the model it's lacking too much detail)
I get the feeling that the woman looks too old, when I think of a mermaid I think lithe, young and beautiful... but maybe that's just personal preference.
Looking forwards to seeing more of this though
Alan
Technical Director - Framestore
Currently working on: Your Highness
IMDB