Omg. Is this some anime version of "As Told By Ginger"? That was such a strange nickelodeon show.... I could swear this is that one strange girl in her "Little Seal Girl" costume.
XDD No this is Nodoka's "human form" of her Suka outfit from Negima?! In her Suka form, she turned into a little seal with a Nodoka head XD and lately there's been a number of drawings popping up of characters in sexy, full size versions of their Suka forms.