How to create a Underwater Photo Manipulation Image (GIMP)

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Underwater Picture
http://i48.tinypic.com/2jcbup3.jpg
Apple
http://i50.tinypic.com/1z2j8rd.jpg
Lime
http://i49.tinypic.com/s2r8ex.jpg
Bananas
http://i50.tinypic.com/14v1w6.jpg
Orange
http://i47.tinypic.com/t66joy.jpg
Strawberry
http://i49.tinypic.com/nwa52t.png
Lemon
http://i46.tinypic.com/dvr4td.jpg
Gradient
http://www.2shared.com/file/10742737/6fda0cfd/Underwater.html