Create an image of a mesmerizing underwater scene where a giant, all-seeing eye hovers in the depths of the ocean, surrounded by swirling galaxies and twinkling stars.

Create an image depicting a captivating underwater scene. In this scene, a colossal, omniscient eye hovers in the ocean's depth. This scene isn't like any ordinary underwater scene. It is rather a surreal fusion, where the water shimmers with the light of swirling galaxies and twinkling stars that seem to submerge from the depths of the universe into the heart of the ocean. The scale of the eye and the galaxies imparts a feeling of awe on the viewer.