Photo: Eriko N. Bond
That's Takeshi Yamada in front of his 6-feet long Fiji Mermaid, a creative taxidermy project shown at the Sideshow Gallery in Brooklyn, New York in 2006:
I was particularly inspired by the series of artworks on display at the circus sideshow tents, which are called “gaffs”. “Gaffs” are man-made objects simulating artifacts of wonder and oddities (some are completely fictional, such as “Fiji Mermaid” and “Jackalope”), with details great enough to fool the eyes and mind of the audience as real things at the circus sideshow tents behind the vividly painted large banners.
More on Takeshi Yamada's creative taxidermy art (he created over 250 gaffs, including the Fiji Mermaid, Jackalope, and Chupacabra): http://www.sideshowworld.com/SSA-15.html