This is a painting of conjoined twins, Mervin the Porpoise and Marvin the Human.
They are sharing heart, lungs, and flippers but the alignment of the blowhole is rather inconvenient for Marvin.
Some argue that this is not conjoined twins, but simply a two headed Porpoise. Whatever it technically is, it sure looks like a fun thing to be !
I predict high demand for the clones which are sure to follow.