This is Pierre et Gilles Sailors & Sea - a book which requires you to suspend your disbelief.
Most of the images have had very heavy digital post-production but it all adds to the idea of these dreams; things which happen at sea that no one really knows about. Sirens, sailors and creatures and, according to this book, a lot of glitter!
Once you open this book you enter a world you imagine exists but is only accessable to the privaliged few. We just get to look at the pictures. It's almost worth not thinking too much about it, but just allowing your imagination to take you away with the sailors and the sea.
A few images from the book:
Dans le port du Harve, Frederic Lenfant, 1998.
Les deux poupees, 1985.
La siren et le marin, Stephanie et Didier, 1997.
Find out more about this book here: Amazon
and here: Waterstones