The model consists of a low poly base mesh driving a high poly proxy mesh. With the free plugin in Connect Poly Shape you can thus change the tesselation of the proxy mesh to fit your need, while beein able to animate the low poly mesh in real time.
Materials are included. The fur is attached to the low poly mesh.
Material and fur settings are set up for rendering with mental ray. Included prewiev pics are made with mental ray. (But be warned, rendering fur in mental ray takes some time. Backgrounds not included in file. Be sure to use a nice environment, i.e. hdri map, to get some nice reflections and highlights onto the bee, esp. the wings rely on it to look good.)
The bee is rigged and ready for easy animation with few control objects. Use the extra attribues in the main Control object to activate dynamically driven legs and autoflapping wings.