a mermaid is an aquatic creature with the head and upper body of a female human and the tail of a fish. found in usa Of Floeida . Mermaids appear in the folklore of many cultures worldwide, including the Near East, Europe, Africa and Asia. The first stories appeared in ancient Assyria, in which the goddess Atargatis transformed herself into a mermaid out of shame for accidentally killing her human lover. Mermaids are sometimes associated with perilous events such as floods, storms, shipwrecks and drownings. In other folk traditions (or sometimes within the same tradition), they can be benevolent or beneficent, bestowing boons or falling in love with humans.