A realistic dog with a mermaid tail, detailed scales, and flowing fins.

This tattoo design features a whimsical combination of a realistic dog and a mermaid. The dog's head is detailed with soft shading, capturing its friendly expression, with expressive eyes, a black nose, and a slightly open mouth showing a happy demeanor. The dog's body transitions into a mermaid tail, which is outlined with flowing, curved lines to depict scales on the tail, gradually fading into a fin with distinct, elongated, and slightly curved lines to suggest movement in water. The overall style blends realistic portraiture for the dog with a more stylized, line-based approach for the mermaid tail, creating a charming and imaginative piece.