"So then: shall we begin?"
Janine, who had been naked this whole time, walked down the steps into the pool without waiting for Tim's response. Not that she needed to. He quickly stripped off his clothes and waded in after her. Janine went to Cleo and looked over her boss' naked mermaid body. Janine still feeling a bit nervous, although she had tried not to let Tim see it. This could certainly make for some strange times in the office. But that tail... Janine touched Cleo's iridescent tail for the first time, sliding her hand along the scales, and felt her insides quiver with delight. A tail like this could be hers! With that thought she kissed Cleo. The office, her boss - it was gone from her mind. Before her was a sleek and sexy mermaid, and that was all that mattered.
Tim, who had been erect since he saw Cleo's tail, watched Janine and Cleo kiss. He too was drawn by Cleo's tail and eager to touch it. He walked over to the other side of Cleo, feeling her fin which twitched at his touch. He caressed Cleo's tail, imagining Janine with the same kind of tail, running his hands towards her waist.
Cleo broke from Janine's kiss to release a moan from Tim's touch. Janine looked to see what Tim was doing and joined in. Cleo floated there as Tim and Janine together explored the mermaid's body with their hands.