The image depicts
a fantasy scene with a woman who appears to be a mermaid, characterized by her fish-like tail and scales. She is seated on a floating object in the middle of an ocean or sea, surrounded by various
marine life such as fish and dolphins. In the background, there's a wave that seems to be crashing towards her. The artwork has a surreal quality and may be interpreted as a depiction of a mermaid lounging on a surfboard in an underwater
fantasy setting.