Fill the head, embroider the face, sew the hair (I have this twisted wool), and continue to knit the body. 
27 r. – (prib + 1 sbn) * 6 times = 18 sbn 
28 p. = 18 Sat 
29 p. – (app + 2 sbn) * 6 times = 24 sbn 
30 – 31 p. = 24 Sat 
32 r. – (prib + 3 sbn) * 6 times = 30 sbn 
33 p. = 30 Sat 
34 p. – (app + 4 sbn) * 6 times = 36 sbn 
35 – 36 p. = 36 Sat 
37 p. – (app + 5 sbn) * 6 times = 42 sbn 
38 p. = 42 Sat 
39 p. – (app + 6 sbn) * 6 times = 48 sbn 
40 – 44 p. = 48 sbn 
Change color to green 
45 p. = 48 sbn behind the rear wall of the loop 
46 p. = 48 sbn 
47 p. – (kill + 6 sbn) * 6 times = 42 sbn
48 – 49 p. = 42 Sat 
50 p. – (kill + 5 sbn) * 6 times = 36 sbn 
51 – 52 p. = 36 Sat 
53 p. – (kill + 4 sbn) * 6 times = 30 sbn 
54 – 57 p. = 30 Sat 
58 p. – (kill + 3 sbn) * 6 times = 24 sbn 
59 – 62 p. = 24 Sat 
63 p. – (kill + 6 sbn) * 3 times = 21 sbn 
64 – 65 p. = 21 Sat 
66 p. – (kill + 5 sbn) * 3 times = 18 sb 
67 – 68 p. = 18 Sat 
69 p. – (kill + 4 sbn) * 3 times = 15 sbn 
70 – 71 p. = 15 Sat 
72 p. – (kill + 3 sbn) * 3 times = 12 sbn 
73 – 74 p. = 12 Sat 
75 p. – (kill + 2 sbn) * 3 times = 9 sbn 
76 – 77 p. = 9 Sat 
78 p. – (kill + 1 sbn) * 3 times = 6 sbn 
79 p. = 9 sat
Without cutting the thread, we knit the fins, inserting a hook into the last row of 
2 sbn, vp, turn, 4 sbn, vp, turn, 6 sbn, vp, turn, 8 sbn, vp, turn, 2 p. 8 sbn, further down 6 – 4 – 2 sbn, knit along the side of the sbn to the base and insert the hook into the same hole, knit similarly to the second fin. Or you can tie two fins separately and sew. 

Where there was a transition to the green thread there are external loops, we fasten the blue thread and knit the knots along the loops in a circle, knit several psbn on the sides. 

Hands: 
1 p. – 2 VP -6 sbn (6 sbn in the ring amigurumi ) 
2 p. – Appro., 1 Ubn, Prib, 1 Ubn, Prib, 1 Arb = 9 Ubn 
3 – 4 p. = 9 Sat 
5 p. – 3 vp, 9 sbn 
6 p. – Ub, 1 UbN, Ub, 1 Ubn, Ub, 1 Ub = 6 Ub
7 r – prib, 2 sbn, prib, 2 sbn = 8 sbn 
8 – 15 p. = 8 Sat 
16 r. – Ub, 2 Ubn, Ub, 2 Ub = 6 Ubn 
17 p. – prib, 2 sbn, prib, 2 sbn = 8 sbn 
18 p. – prib, 3 sbn, prib, 3 sbn = 10 sbn 
19 – 28 p. = 10 Sat 
29 p. 5 kill = 5 cbn 

Shells: 
– 2 bp -6 cbn (6 cbn in the amigurumi ring ) 
– 10 psbn
Congratulations

More Amigurumi Mermaid Ideas:

Abbreviations
mr: magic ring
sc: single crochet
inc: increase
dec: decrease
ch: chain
M: single crochet three stitches together from front loops
sl st: slip stitch
HDC: half double crochet

Arms
*Do not stuff them.
1- 4sc in the MR
2- 4inc = 8sc
3-13 8sc (11 rounds)
fasten off and leave a long tail for sewing

Head
1- 9sc in the mr
2- 9inc=18sc
3- (1sc, 1inc)*9= 27sc
4- (2sc, 1 inc)*9 = 36sc
5- (5sc, 1 inc)*6= 42sc
6- (6sc,1inc)*6= 48sc
7- (7sc, 1 inc)*6 = 54sc
8 – 19 – 54sc (12 rounds)
20- (4sc,1 dec)*9= 45sc
21- (7sc,1 dec)*5= 40sc
22- (6sc, 1 dec)*5 = 35sc
23- (5sc, 1 dec)*5= 30sc
24- (3sc, 1 dec)*6 =24sc
25- (2sc,1 dec)*6= 1 8sc
26- (1 sc,1 dec)*6= 12sc
27 – 28 – 12sc(2rounds)
Now we will start making the body . Don’t cut the yarn.

Body
1- 12inc=24sc
2- (1 sc, 1inc)*12=36sc
3-7)– 36sc (5 rounds)
8- 12sc,1inc,5sc,1 inc,5sc,1 inc,11 sc=39sc
9- 13sc,1inc,5sc,2inc,5sc,1inc,12sc=43sc
10- (6sc,1inc)*6,1sc=49sc
11›-with tail’s color; (7sc,1inc)*6,1sc=55sc
12-13- 55sc (2 rounds)
14- (16sc, 1 dec)*3,1 sc =52sc
15- 12sc,M,10sc,2dec,10sc,M,10sc=46sc
16- 11sc,M,20sc,M,9sc=42sc
17-18- 42sc (2 rounds)
19- (5sc,1 dec)*6= 36sc
20- (4sc,1 dec)*6= 30sc
21- (3sc, 1dec)*6 = 24sc
22-23- 24sc(2 rounds)
24- (2sc, 1dec)*6 =18sc
25- 18sc
26- (1sc,1 dec)*6= 12sc
27- 11 sc;
***Now we have 12 stitch. 6 of them are on the front of the doll’s body and 6 of these stitches are on the back.
***We will crochet every two of stitches opposite together and crochet them into a “single crochet”.
***Finally we will have 6 stitches.
***While describing the tail part; I’ll call these 6 stitches “body end”

Tail
1- make 1 3ch and turn, from the 3rd ch;1 1 HDC , make1s1 st on the first stitch from the body end ,make 1ch and turn.
2- 9HDC, make 2 ch and turn,on the 2nd ch;1HDC,skip 1 stitch;8HDC,make 1 sl st on the 2nd stitch from the body end,make 1 ch and turn
3- 8HDC,make 3 ch and turn, from the 3th ch;1 1HDC, make 1 sl st on the 2nd stitch from the body end
4- make 1 3ch and turn, from the 3th ch;1 1 HDC, makelsl st on the 4th stitch from the body end, make 1 ch and turn
5- 10HDC, make 3ch and turn, on the 3th ch 1 HDC, skip 1 ch;9HDC, makels1 st on the 5th stitch from the body end,make 1 ch and turn
6- 9HDC, make 4 ch and turn, from the 3th ch;2HDC,skip 1 ch; 1OHDC, make 1 sl st on the last stitch from the body end. fasten off.

Hair
1- 9sc in the mr
2- 9inc = 18sc
3- (2sc, 1 inc)*6= 24sc
4- (3sc, 1inc)*6=30sc
5- (4sc, 1 inc)*6=36sc
The round piece consisting of 5 rows we crochet will be the top of the hair.

DO NOT CUT THE YARN.YOU ARE GOING TO MAKE 18 STRANDS OF HAIR.
1.– 8. strands;
make 45ch and turn, 43DC from the 3rd ch,skip the next stitch on the top of the hair and 1 sI st to the next stitch on the top of the hair. ( total 8 strands.)

9. strand;
make 3 sl st,make 45 ch and turn, 43 DC from the 3rd ch,skip the next stitch on the top of the hair and 1 sl st to the next stitch on the top of the hair. (there was a gap between the hair strands. This gap part will be in the middle of the doll’s head. (this is hair separation))
10. – 16. strands: make 45 ch and turn, 43 DC from the 3rd ch,skip the next stitch on the top of the hair and 1 sl st to the next stitch on the top of the hair. (total 7 strands.)

***The gap formed in the ninth hair strand will be in the front part of the head in the middle. 2 strands on the right and 1 on the left of the gap will remain unfixed.
***Attach the hair strands to the head with pins as in the photo. pins should be slightly below ear line.
*** Now sew the hair only on the part where the pin are placed.Sew the top of the hair at round 5. Her hair is ready

Crop Top
Make 37 ch and turn; from the 3th ch; 9DC,4slst,1 sc,1 HDC,1 TR,1 DC,1 slst,1 DC,1 TR, 1 HDC,1 sc,4s1 st,9DC fasten off and leave a long tail for sewing.
Congratulations!
More Amigurumi Mermaid İdeas: