Netsuke of a Man Holding a Mermaid

The image shows a small, dark brown wooden figurine. The figurine depicts a man sitting on the ground with his knees bent. He holds a mermaid in his hands. The man has a bald head and a mustache. The mermaid has a fish tail. The background is gray with a shadow cast by the figurine. The figurine appears to be titled "Netsuke of a Man Holding a Mermaid" and the artist is unknown.