AWESOME underwater ad from Spain for Frenadol; directed by Mila at Propaganda Productions.

http://www.propagandaproducciones.com/video.php?src=http://www.propagandaproducciones.com/reels/MILA_FRENADOL.mov

From Madeinmadein - China ( http://www.madeinmadein.net/ ). 

From director Lai Fong Chi, advert for Ponds - Deep Seas in which a beautiful Oriental girl goes underwater.

From director Martin Liu, adverts for Olay - Bubbles and VS Sassoon - Dive.

Deep Seas

Bubbles

Dive

http://www.buf.com/main.php?class=Commercial

1996:  Levi's "The Mermaids"

1998:  XS Paco Rabanne

1999:  Acqua Panna

2000:  Liberty Surf "La baignoire"

2001:  Evian "Gencod"

2006:  Sprite "Truck"

This commercial shows a room filling with water while a couple appear blissfully unaware.

Directed by Bruce Dowad via Circle Productions

www.circleprod.com/dir_brucedowad.asp

A mermaid in a classic ad for Bugles snacks - Peter Zuccarini, Director of Photography

http://www.underwatermovies.com/11.html

Production shot of Belinda (Belinda Peregrín Schüll) from the video Ni Freud Ni Tu Mamá (directed by Scott Speer).   In my opinion the best - thusfar - of all music videos.

1901 by John William Waterhouse

This oil painting of a mermaid has not yet been bested.

(Image scanned by myself)

If anyone knows who took this photo please let me know.

Beautiful Romanian actress Anca Maria Florea as the adult mermaid in
Mike Valentine's extraordinary Clorox commercial.

Three caps from the spectacular Nescafe ad from a few years back.