This is a 3D model I sculpted in Blender of a Kelpie - a sea creature that appears in Scottish and Irish mythology, which has the ability to shapeshift, but is often depicted as a horse.
I sculpted the kelpie by using a horse as a reference and then I gave it a tail and fins to more closely resemble a sea creature.
Once I blocked out the basic shapes of the kelpie, I used the various brush tools to add more detail to it including gills and fins. I also added some animation to the fins using deform modifiers.
To render the final image, I used an underwater HDRI and I added some camera movement. I rendered the Kelpie using the Cycles render engine.
