All the shells were collected from beach photographed with my Fuji digital camera.
Shadows were also created with the burn tool and by distorting a live selection then adjusted in curves.
The anemone tentacles were then cut out and copied onto a higher layer to overlap some areas.
The reflection was created in a photoshop plug-in called Flood.
Sony Cyba-shot underwater digital Camera, Fuji S1 Digital camera, OSX Panther, Photoshop CS1