Anime merman with brown hair, blue eyes, shirtless, blue tail, underwater with bubbles and light rays.

Anime style, masterpiece, ultra-detailed illustration of Masato Oosuki (from Okaa-san Online) as a merman. He has his characteristic short brown hair, blue eyes, and a slightly frustrated but determined expression. He is depicted as a merman, gracefully posed in an underwater environment with bubbles and light rays filtering through the water. A vibrant, scales-detailed blue merman tail, with a graceful fin, extends from his waist, glistening under the underwater lighting. He wears a simple, streamlined chest garment that complements the merman aesthetic, perhaps in a subtle blue or grey tone. The overall art style should be reminiscent of Okaa-san Online's character designs, emphasizing sharp linework, vivid colors, and dynamic lighting to capture the energy of the character and his underwater transformation See more