Original post here. This image was researched by Bacchus at ErosBlog as part of the “Γ commission.” The research was originally published at Hedonix as “ΓΓ 047 – 049 – Drinkable Girls. Here is what Bacchus found.
This artwork appears on Pixiv with the title 私を飲んで (machine translation: Drink Me) and the subtitle 不思議の国のアリス中 (machine translation: Alice In Wonderland Medium). The artist is Loped, who has a blog here.
Although I was unable to locate the origin of this photoshopped dissolving-girl image, I did locate the porn model and photo from which it was constructed. The blonde is Stacy Silver, and the photoshop is based on this image from a gallery of wallpaper shots: