As you kept on penetrating the merman, you began to feel your scaly legs losing the ability to hold the merman’s tail any longer as they became flexible and fused into a single tapering limb. Your feet flattened into a pair of long, translucent fins, similar to the merman, who smile at you as you in your new form. Your flowing hair, moving to the rhythm of the ocean, made you a perfect mermaid. A real mermaid.
Your new pink tail and fins allows you free and powerful movements, powerful enough to give your first flick, then another. With each flick of your tail, your pussy penetrates the merman’s penis further, causing the you and the merman to moan in pleasure as your start to cum. You looked at your new cloud of cum floating in the ocean and realize it resembles the same cum some fish species use to fertilize their female’s eggs. As you moan and took a breath, you realize you can breathe underwater with your new gills, just as you breathed air on land, but better.
You and your new mate sank to the sandy ocean floor, looking at each other in the afterglow of their underwater lovemaking, the coral and the fish surrounding them.