Assembled and rendered in DAZ Studio.

Figures: Girl Mermaid by Jim Burton with character morph from All That Glitters by Morris, Mahna, and TiffT785, and skin texture from Molly (V3) by Jessica Herbert. Dolphin by 3D Universe, angelfish by DAZ. I don't know who did the stingray...

Hair: Mitsu Hair by 3D Universe with texture and pose from Mitsu-Hue by ilona and MadameL.

Clothes: tunic from Adventure Girl by Valandar and PickersAngel, with texture from Fighters for the Girl by SilverElf.

Setting: ground by Kathy Jinkings; buildings are Temple of Megaera by Redhouse Studios, with texture from Aphroditeion by Moyra; and Ruins of Alecto by Redhouse Studios; background by Aundrea M. Anderson. Mist plane from Weird Weather by Kathy Jinkings