I think the spinal cord and shoulder blades should be even softer.

Mabey also soften up the outline of her.

Wow, nice artwork!

Nice. I believe the breast should be placed a tad lower.

...Oops. Fin scales. Fin scales from a girl who is obsessed with fish. That's laughable.
Well, I guess I had better give it a rest now. I hate leaving things unfinished, but I have a huge report to do and a website to work on. One day, I'll have to make a better mermaid.

Much improved.
scaling works pretty well, but it's too high contrast in the darker shaded areas.
A few specular highlights on some of  the scales could help I think.
Should the scaling really extend onto the fins?

try to make it look like a koi fish. maybe then it would look not only more japanese, but more elegant.

Thanks. =]

I spelled "preview" wrong? Noooo! ;-;
Well, thank you for all of the cc.  I'll have to fix it when I have time, I never even noticed most of it.

Edit: Fixed it. (11/20/07)

Very nice. Oriental enough for me.

Crits:

• Soften vertebral bulges and scapula. Look very harsh at the moment.
• Probably a stylistic choice, but for me the tail gets far too thin.
• Long strait section of 45 degrees top of right leg/tail could look better with some curve to it.
• Perhaps add some suggestion of scales to the tail?

You know you're missing an "e" from "preview"?