This panel is from a classic golden age American comic book, likely from the 1940s or 1950s. It features two main characters: a man and a woman, both with blonde hair. The man is wearing a white shirt and tie, while the woman is dressed in a red shirt.

The scene takes place in what appears to be a police station, as evidenced by the text at the top of the panel. The characters are engaged in a conversation about a mysterious case involving "murderous mermaids."

The woman, positioned on the left side of the panel, is speaking to the man. Her dialogue suggests she's apologizing for making a mistake on the job. The man, on the right, is responding with a dismissive attitude, telling her to "skip it" and expressing curiosity about how the mermaids commit their crimes.

The background is predominantly yellow, which is typical of many vintage comic books. There's a black border around the panel, framing the action.

The overall style and composition of the panel are characteristic of mid-20th century comic book art, with bold lines and vibrant colors that were popular during that era. The dialogue and subject matter reflect the crime-fighting themes common in comics of that time period.