The image depicts a scene underwater with several large, majestic manta rays swimming around. In the foreground, there is a person dressed in a Santa Claus costume, standing next to one of the manta rays. The Santa Claus costume includes a red suit, white gloves, and a hat. The manta rays are large, with long, slender bodies and a streamlined shape, and they appear to be in a peaceful environment, possibly near a coral reef or a marine sanctuary. The background features more manta rays, creating a serene and natural setting.