La Reina de los Mares (Queen of the Seas) is one of several mermaid statues on the Paseo Claussen promenade in Mazatlán, on the west coast of Mexico.
The little boy next to the mermaid appears to be Cupid, with a quiver of arrows carried on his back.
The sculpture was created possibly as early as 1980 but more likely in 1993 by Pedro Jimenez Corona.
More photos and information on this page.