Subject matter: Hippocampus draconis (or sea dragon)
Materia Artistica: brush pens
Reffernces: a few differnt photos on the net for this one though obviously nothing was copied directly as they so do not look ike this in real life!
Notes: my first image of a hippocampus draconis. based on the old bestiary style hippocampi of the sea horse bieng a Sea Horse