Create an image of a mesmerizing portrait where the subject's eyes are transformed into captivating underwater wonders, like swirling coral reefs and shimmering sea creatures, creating a truly enchanting and surreal visual experience.

Create an enchanting image of a mesmerizing portrait, where the subject is an individual of Middle-Eastern descent. The person's eyes should bear an extraordinary transformation into vivid underwater sceneries. Envision the individual's eyes as swirling coral reefs, teeming with a variety of shimmering sea creatures. This unusual alteration should result in a surreal visual experience, a fusion of human and marine life merged into one singular portrait.