This is a Sea Cow or more precise a Dugong (Dugong dugon). You’ll find it at a dive site called Abu Dabbab three hours taxi drive south of Hurghada. It spends its time there swimming around in a shallow bay eating seagrass.
This is for sure one of the hardest picture I’ve ever taken work wise. First me and my buddy snorkelled for 10 minutes in high waves before we spotted it on 8 meters depth. During the ascend I realise that it’s a lot of particles in the water which is no good for the visibility. We had maximum 6 meters visibility only and my camera had problem to auto focus so I had to switch over to manually and hope for the best since I cant change the focus manually under the water. 4 pictures out of 60 taken is usable. One thing that made it even harder was that current and swells as well to fight against. But luckily the Dugong was more interested in eating instead of being afraid of me and my camera.
I’ve spent some time in PS cloning away particles and I’ve also adjusted the levels.