Ian began to feel dry and was having a hard time breathing. Dan, not sure what else to do, picked him up and slowly carried him into the backyard towards the pool. By now, his new tail had lengthened and began forming flukes. His lower body was dark grey with various blue streaks on the back but a slightly paler human peach at front with a groove where his legs were once separated creating a place for his cock and balls to nestle. He gently placed him in the water, only to be pulled in a moment later. Drenched and confused he stared at Dan who had a mischievous grin plastered upon his face.
"How'd you know that I always wanted to be like this?" Ian asked.
"...I didn't"
"Well, I'd like to thank you anyway..." He moved closer as he kissed Dan, he felt his still very human cock rub against his thigh as his merman friend embraced him, tail coiling about his legs.