"ondine" by benjamin lancomb (not sure if i spelled it right).
~ ondines are similar to mermaids in the sense that they have the same connections to the ocean. however, ondines lack fish tails and are much more reminescent of spirits than mortal mythological creatures. ~
it has a basic premise but the way it develops is really unique and tragic somehow. the illustrations are incredible too.
i think it's available on amazon, not sure. you could use pdf files too. if you ever have the chance to read or buy it, just do it. ondine is great