The mermaid giggles and leans in to kiss you again. You feel hands on your feet as you continue to kiss the lovely mermaid that swims before you. As you do, your entire body ripples and shudders, and you feel a powerful force filling your body. You moan a bit into the kiss, as you feel the hands move up your legs slowly, delicately, and wonderfully. Waves of pleasure undulate from your legs as the hands work their way up. You pull away for a breath and you notice the mermaids have pulled you underwater. Oddly enough, you are still able to breathe despite being underwater. But it doesn't matter to you. The mermaid you've been kissing strokes your chest and kisses your ear gently, giggling into it.
"Feel our gift, human. Become one of us and feel the wonderous changes that we can provide. It feels so good, doesn't it?" she purrs into your ear. Indeed, it feels wonderful. The hands that have been working up your legs belong to a couple of the other mermaids, and they have now reached your upper thighs. From the thighs down, where the mermaids' hands have stroked, your legs have fused together into a silvery blue fish's tail. Finally you feel the mermaids' hands having reached your excited and very much erect member, stroking you in ways you could never have imagined before.
You let out a gasp and a bit of a moan, the mermaids bursting into giggles at your moan. The mermaid in front of you moans erotically as well, which excites your member even further. Finally, your excitement gets the better of you and you exclaim loudly. A wave of energy passes through you and a final burst of transformation finishes up. You are now completely a merman, from the waist down a magnificent silvery fish, from the waist up a long-haired, handsome, muscular human.
The mermaid in front of you smiles and whispers into your ear again. "Come to the depths with us, we have been waiting for a new merman to add to our people..." she urges you. Your mind is foggy, you have little recollection of where you were and why you had come to the beach, but a small part in the back of your mind still lingers...