Keng Lye is a Singapore-based artist who produces one-of-a-kind three-dimensional sculptures using acrylics and epoxy resin. The technique he uses was actually pioneered by Japanese artist Riusuke Fukahori. The realistic image is produced by pouring resin into a bowl and then painting on top of it layer by layer. HE said: “I started on the octopus and it was purely an experiment; I just wanted to see whether I could push this technique to a higher level. ”
Have a look at his deviantART account.