Looks good to me. I like the shading.

Like the artistic work, but it looks a little dolfinish to me…body proportion/ratio is way off. The contortion of the body is fluid like a dolphin, rather than more lumbering like a whale. Again, like the work of the tattooist, but the “whale” looks a bit too much like shark/dolphin.

I would love to see what dolphin’s look like where your from 😛