One of my granddaughters is excited over mermaids and pictures herself as Ariel from the Disney movie. I received a catalog of unique children's toys and gifts the other day and she found a pair of swim fins that mimic the mermaid tail. Of course she thinks she must have them ... doubt she gets them though!!
Got through.
Bunnycup free retired set . Summer time at the beach has a simple easy mermaid!
Here are some to try. I wanted to give you embroiderydesigns.com but I can't get on their site right now. You can usually get 3 designs free per week.
Here is the link Babsie was referring to.
On pg 12 of Designs By Cuties there is a cute Mermaid and free also. Hope it will be ok
designsbysick has art deco mermaids and applique as well. $4.00 per set
You could try Artistic Threadworks...they seem to have a lot of different designs.