Well I've been back and forth on uploading this. This is a study of a photograph I found on google, directly copied from, etc. All credit goes to the original photographer (who's name I believe is Kevin Raskoff).

I just wanted to practice painting something with translucency and bouncing light and fleshy textures and stuff. Someday I want to paint a version of Manaphy (the Pokemon) and make it look more like the creature it's based on (this one- Sea Angel/Clione).

From December '10
This one done entirely in Paint Tool Sai