This is a cyborg whale The whale is based on a sperm whale though I took a lot of artistic liberties as can be clearly seen in the larger eyes , the jaw and the upper teeth.
I also created a little background story for the guy:
The Story of Whalehammer
The year 2123:
Through war and pollution mankind has almost destroyed earth. Most of the planet has become a barren wasteland. 75% of all animals have been extinct. The oceans are full of waste and noise from ships, oil drilling and fishing. But still driven by greed and violence mankind continues its destructive path.
But nature has finally found a way to fight back. No longer able to communicate by sound signals through the noisy oceans, sperm whales have slowly developed the ability to send telepathic messages. Their telepathy has grown so strong that they are able to send their cries of pain and agony into the thoughts and dreams of all men. Five percent of the human population are driven mad and commit suicide when the whales start their transmissions. The rest finally realize what they did to themselves and their world and stop abusing the planet. Humans and whales swear to work together to save the earth.
The year 2173:
During the last fifty years mankind has worked to rebuild earth under the guidance of the whales. Having not only developed telepathic abilities but also a remarkable intelligence, the whales have been able to help human scientists to find new ways of generating cheap and clean energy, fight earth’s pollution, repopulate the animal kingdom and grow enough food to conquer famine all around the world. The whales helped politicians from all countries to end conflicts without violence and bring peace to the whole planet. By 2173 earth is ruled by one government consisting equally of humans and whales.
The year 2281:
With war, famine, diseases and pollution a thing of the past humans and whales were able to put all their resources together to colonizing the rest of the solar system. Self sufficient colonies on the moon are established. The first stage of terraforming Mars begins. Human and whale scientists are working on a warp drive that will enable them to visit far away star systems.
The year 3611:
Humans and whales have successfully colonized hundreds of star systems over the last centuries. Some planets in those systems are colonized by man only, some only by the whales but most are still shared by both species. Having adapted well to living in space whales are often navigators or even captains on star ships, living in giant water tanks among the human crew. Some whales have developed telepathic abilities strong enough to allow instant communication between different star systems. Their live expectancy also grows allowing them to travel the stars for centuries. But the peaceful colonisation of men and whale comes to an abrupt stop when they first meet the alien empire of the Tronds.
The Trond Empire has expanded through the aggressive subjection of every other intelligent civilisation it encountered. Now the Tronds are determined to enslave mankind and the whales as well.
The year 3612:
Having lost its first star systems to the war mongering Tronds humanity goes back to its violent roots and draws together a huge army to fight against the Tronds. But the humans are hopelessly outclassed. Tronds have a second brain in their heads that allows them to interface seamlessly with their various engines of war and lets them calculate strategies of combat with a speed that humans cannot match even when supported by computers.
However it is soon discovered that whales can confuse the second brain of the Tronds and weaken their fighting skills. To defend their human brothers and their own planets the whales join the fight against the Trond Empire. Those whales volunteering for the war are genetically changed to be able to live outside the water. Special warsuits are created for them that let them fight on the ground as infantry or as aerospace fighters both in space and the atmospheres of their colonies. Whalehammer is one of the first whales to undergo these procedures and becomes one of the most dedicated soldiers of the war. He is best known for holding Fort Lumen in the Medusa system for 24 hours almost on his own. After that he is promoted to Battle General.
The year 3617:
After five years of brutal warfare the advance of the Tronds comes to a halt. Seeing the Tronds meet serious resistance for the first time has made many other enslaved races inside the Trond empire start rebellions of their own. With the empire being threatened to be torn apart from within the Tronds make a hasty peace offering to the human-whale alliance. For the next 23 years there is no war.
The year 3640:
Having smashed all rebellions inside their empire the Tronds continue their war on mankind and the whales. This time the Tronds have found a way to shield their engines of war and personal armour from the psychic attacks of the whales. But the human-whale alliance has not been idle either. A special kind of nanobot has been developed that can turn an ordinary human into a Mercenoid, an advanced cybernetic fighting unit that can match the fighting skills of the Trond soldiers. The whales have further honed their psychic abilities allowing them to think and react as fast with their cyborg bodies as the Trond pilots bound to their engines of war. Furthermore they now can release their mind powers as powerful telekinetic blasts that can tear through even the most advanced shields of the Tronds.
Battle General Whalehammer is once more called to arms and now fights among the Black Orcas his personal unit of human Mercenoids.