HAHA where to comment...
yea, i'll leave that alone -
um, several were included in a mix that i ordered off ebay. i'm not sure, but some of the pieces lead me to believe its out of some "sea-ferrying" set - the bottom half resembles a mermaid.
HA, This is pretty good! Might I suggest you try building the whole MOC in SNOT? It could look a bit cleaner, either way, you got the chuckle award from me! Nice work!