The "Sea Woman" is the titular villainess of a set of Conan The Barbarian illustrations drawn in 1992 by Craig Hamilton, based on a poem by Robert E. Howard which was previously adapted in Conan the Barbarian (Vol. 1) #98. She is a long-haired siren with pale blue skin.
After killing an unseen person or creature by a beach, Conan witnesses a beautiful yet deadly woman emerging from the ocean and inviting him to some underwater intercourse. Conan embraces the siren and loses himself in her pleasures as she seemingly tries to drown him, only to come to his senses with her naked body sprawled by his side, his sword impaled through her neck. Conan simply comments on her enchanting dead gaze before moving on, letting the waves wash her corpse away.
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Full gallery: Sea Woman (Conan The Barbarian)