Ningyo no Ouji-sama Summary:
From 200 wpm: Once upon a time, there was a mermaid: "I want to become human so I can fall in love" she said. When her wish was granted, the lower half of her body turned to foam and she became a human... MALE ♂!? This is the love story of a 30-year-old virgin man and a beautiful (male?) mermaid!