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"

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

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

1901 by John William Waterhouse

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

(Image scanned by myself)

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