Kitbashed model made of https://marivr.gumroad.com/l/DeiraNeo, https://zinpia.sellfy.store/p/vrbase-furry/, and assets they modeled themselves and collaborated with CookieBean to make (BakeIt3D) . They sell a model made somewhat similarly using the Mari Neo Base with the shark tail here but if you'd need to wait for the ears to be sold and sculpt the face a bit to make it match the design properly.