A detailed black and white mermaid with flowing hair, scales, and ocean waves.

A detailed black and gray tattoo design featuring a mermaid with flowing, wavy hair adorned with a small flower. Her upper body is nude, with a graceful and confident pose, holding a seashell in her right hand. Her facial expression is serene, with striking eyes and full lips. The mermaid's tail is covered in intricately detailed scales, tapering into a large, elegant fin. Surrounding her are stylized ocean waves and coral formations, creating a dynamic and harmonious underwater scene. The overall composition emphasizes fluidity and movement, capturing the mythical and enchanting essence of the mermaid.