Provenance research does not in this case reveal a definitive source for this image, but it goes a long way toward animating a robust theory about the nature of such a source:
In a variety of dead ends where reverse image search engines proclaim that this image used to be found, and in at at least one place where related images are found, the relevant URLs include the string “Pix3D” which probably refers to three-dimensional modeling or animation software such as Poser. At one time, “Poser art” and “Poser porn” were pretty big deals on the web, and it was common for people to take existing 3D models and make image sets (sometimes porn image sets) with them by posing them in a variety of custom skins and textures and sets and backgrounds. The Poser software was expensive commercial stuff (though often pirated) and there were many competing freeware, open-source, shareware, public-domain, and budget alternatives of varying capabilities. My theory is that this image is the product of that “Poser art” world.
The link above bolsters the theory, I argue, by bring us essentially the same figure with the same (lack of) skin textures in two new and different poses — something that was pretty trivial to do in Poser-type software. Note that someone has superimposed standard anatomical images from Gray’s Anatomy:
Also at the same link (not shown here for reasons of aesthetic disdain) are four more images where someone has attempted to clad the same human model/figure with skin, and with clothing textures to stand in for underwear. (They may also have contorted the model manually, beyond the poses its underlying modeling was designed to support.) This effort is artistically much less successful. I’m being polite; the results are hideous, and the most plausible explanation is that the artist was trying to stretch a software art tool beyond both its capabilities and their own.
This image is a reblog from a 10 November 2013 post at Infernal Wonders. It was originally sourced to DrTenge.com (now defunct and surviving only fragmentarily in the Internet Archive). This image has also appeared once before on Erotic Mad Science.