You have probably heard it before, but this is similar to the creature from Pans Labyrinth - great idea, great processing - gotta be a top 5 image at least. 9 from me!
After viewing the others coming back to update this to a 10 and I reckon this is in the running for a ribbon. Great work.
My first thought was water sprite or water demon due to the liquid like nature of the 'hair'. But on another looksee, I get the idea it is a air elemental, air sprite/spirit. This creature could fit several mythological creature descriptions but it leaves it up to our imaginations to determine the identity. I like the high-key aspect of this because it invokes the feeling of this being an ethereal or otherworldly creature which complements the errie/spooky strangeness of the creature having eyes on her hands (claws on her fingers would have definitely made it even more menacing. Not sure about the purple color of the creature...air/water make me think blue but that conflicts with what I see here (however it does not stop me from thinking water/air elemental/spirit/demon). Very strong composition on this image and definitely in the above average category. My only critique is that perhaps there could have been more faint wispy cloudlike/wavelike swirls around the torso to further cement the idea of air or water...but on second thought that might detract attention away from the wispy nature of her 'hair'.