i changed the colour to blue, and also copied the big whale by holding shift and the moving tool.

i then scaled the new whale to make it look alot smaller and then moved the tail and flippers around so it wasn't teh same as he bigger whale.

this is the begining of my whales flipper, again, the same as the tail, it was created by squashing a sphere and then stretching it to the right and bending it slightly, in this case downwards aswell as backwards.

this will be copied and flipped over to form the other fliper.

i then grouped the 3 parts together and usinf soft selection and a fall off of 40, dragged the tail upwards, i then selected the tips of the tail and a soft selection fall off of 20, dragged the tips of the tail downwards again.

the end result was this...

this is the tail so far.

This is part of the whales tail, i created this by flattening a sphere and then using soft selection and a falloff of 20 dragged the right side outwards and then slightly back, this will b copied and flipped so my whale will have a complete tail.

Whale

i started with a sphere, and then used soft selection and dragged out both sides, one side further then the other, i then moved the top and bottom of the sphere closer together.