Passeig de la Sirena is a tree-lined promenade next to the marina in Porto Cristo on the mediterranian island of Mallorca in Spain. In the center of the promenade is a fountain with a mermaid named Sirena Porto Cristo.

She is unusual – as far as mermaid statues go – in that she has both feet and flippers.
A page dedicated to this sculpture has been created, with many more photos and additional data. You can see this here.
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