Well, that's a quite old piece originally done for ImagineFX Issue 22. It can also be seen in the upcoming Exotique 3. :)
This version, however is quite different, as I came back to the painting after a longer while and reworked it a LOT.
Overall, it took many hours in Painter and Photoshop. I also used some references (especially for the fish and the sea).
A small walkthrough with some closeups, WIPs and sketches will be available on CGSociety soon. Hope you like it! =)
PS. Title's from the song "Summer wind" by Frank Sinatra :D