Merman in My Tub Vol. 3
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It continues the 4-panel-strip humor about high school student Tatsumi and his apparently-permanent roommate Wakasa, a merman who has taken up residence in Tatsumi's bathtub. There's also a growing cast of other mer-people who drop in from time to time, including an octopus, a shark, a jellyfish, and a starfish.
Some of the goofy plots here include Tatsumi's attempt to get over his distaste for touching fish (a problem when he tries to prepare meals) by touching Wakasa. There's an entertaining departure from the usual scenes-in-the-bath, as Tatsumi's friend Sousuke invites him to his house - turns out Sousuke's family is loaded and their bath is practically a spa! And in an amusing tale, Wakasa gets paranoid about someone invading the apartment - lots of scary-movie tropes here, and an entertaining surprise twist.
While the stories are usually very silly, the last one is quite touching: Wakasa has broken a treasured item that Tatsumi made for his grandfather as a child, and the flashbacks combined with Wakasa's realization that the crude little item wasn't worthless are very charming.
[There's a TV Tropes page on the series. There's an anime as well, though it doesn't seem to have been dubbed in English yet.]]
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