Well it`s a seahorse really. It was a superquick one, I already had the model, but wanted to try a more translucent, jelly like approach for the body - she`s probably really young.

Modeled in max, textures in photoshop and mudbox - however with this setup the diffuse texture is barely visible, and rendered in Vray

Didn`t go for photorealism in this case, it`s more like a studio setup with just a plain black background and only one light source from the back emphasizing the translucency of the body

cheers