FAROES MERMAN

Having done quite an amount of study of Merfolk, I have a sneaking suspicion that behind the legend may lie an actual creature, hominid or pinniped, that bears a close relation to the archetypal mermaid image.

Here's an article on the subject.  The link is playing up, so I'll give you the web address:-

www.mysteriousbritain.co.uk/cryptozoology/faroe-islands.mermaid.html