It's a Blue Whale Toon.

Render engine: Cycles
Object size: 20meters
It's animated
Polygons: 100085
Vertices: 104377
There are 6 textures and one HDR:

-whale_tongue_(diff, disp, nm), 4096*4096 pixels
-blue_whale_(diff, disp, nm), 4096*4096 pixels
-HDR_029_Sky_Cloudy_Env

-There is a layer for meshes.
-There is a layer for the rig.
-there is a layer for the light
-there is a meshdeformer(for whalebone). It's hide on the last layer.

It's a custom rig
there is an "Whale_armature"with inside:
For moving body:
-B_head2, B_head1, B_head0, B_tail0, B_tail1, B_tail2, B_tail3,
For moving tongue:
-B_tongue4, B_tongue3, B_tongue2, B_tongue1, B_tongue0
For moving jaw:
-B_jaw
For moving fins:
-B_fin1_L, B_fin2_L, B_fin1_R, B_fin2_R

there are thirteen shapes:
-Ctrl_whale,ctrl_eye_L, ctrl_eye_R, ctrl_eyes, ctrl_venting, ctrl_big_throat2, ctrl_big_throat2, ctrl_whalebone
-ctrl_eyelid, Ctrl_tail_L, Ctrl_tail_R, ctrl_big_tongue2, ctrl_big_tongue.
They allow to move the body,torsions.
there is a shape "Ctrl_whale" allow to move all character
there are 3 shape for move eyes direction(ctrl_eye_L, ctrl_eye_R, ctrl_eyes).
"ctrl_eyelid"= normal to big eye.
"ctrl_whalebone"= grows up or shrink the whalebone.
"ctrl_big_throat1"and "ctrl_big_throat2"= deforms throat.
"ctrl_venting"= open and close venting.
There are a shapes for moving back fins too(Ctrl_tail_L, Ctrl_tail_R)
"ctrl_big_tongue" and "ctrl_big_tongue2" for deform the tongue.


-The four last pictures are made with 3ds max and v-ray.
-The version of 3ds is rigged and animated.