Nice artwork! Makes me really want to know the backstory behind this character.
I would work a bit on the hands. They are probably supposed to look a bit strange and creepy, but I think it needs a little bit more work perspective-wise and it looks like the fingers have only two bones.
Good job on the blood. It really looks like it's flowing through the water. The character design is pretty good too! Good idea to show the intestines. Is it supposed to be partly human?