This is an exciting personal commission centered around the captivating topic of Jiaoren, the Chinese mermaid counterparts, intertwined with elements of skeletons. In the mesmerizing folktale, the tears of Jiaoren transform into lustrous pearls, and the extraordinary silk they weaved never gets wet from water. A Tang dynasty poem, "Jin'se", depicts a scene of mermaids shedding tears of pearls under the enchanting glow of a radiant moon. Inspired by these enthralling stories and imageries, I was pondering what could cause a mermaid to shed tears and what might evoke their profound sadness. As a result, the idea came to the journey of a mermaid's transformation into a human, only to be consumed by regret in the end.