This pattern is based on the fillet crochet graph that can be found here:
http://crochet.about.com/library/blseahorse1.htm

This Pattern Has NOT Been Tested

CO: 40
Rows 1-6: Knit.
Row 7(wrong side):k 5, p 30, k5
Row 8 (right side): k 18, (p1, k1) four times, p 1, k 13
Row 9: k 5, p6, k1, p2, k8, (p1, k1) three times, p7, k 5
Row 10: k 13, p15, k12
Row 11: k5, p7, k16, p1, k1,p5,k5
Row 12: k11,p19, k10
Row 13:k5, p6, k19,p5,k5
Row 14:k 11, p6,k2, (p1,k1)twice, p7, k10
Row 15:k5, p6, k6, p8, k5,p5,k5
Row 16:k11, p5, k1,p1,k4,p1,k1,p6,k10
Row 17: k5, p6,k5,p7,k7,p5,k5
Row 18:k11,p7,k4,p8,k10
Row 19:k5,p6,k6,p4,k7,p1,k1,p5,k5
Row 20:k13, (p1,k1)four times,k1,p8,k10
Row 21:k5,p6,k8,p16,k5
Row 22:k 18,p1,k2,p9,k10
Row 23:k5,p7,k9,p2,k1,p11,k5
Row 24:k17,p3,k1,p8,k11
Row 25:k5,p6,k8,p1,k1,p14,k5
Row 26:k15,p3,k2,p10,k10
Row 27:k5,p5,k8,p1,k3,p2,k3,p8,k5
Row 28:k14,p2,k1,p13,k10
Row 29:k5,p5,k8,p1,k5,p1,k2,p8,k5
Row 30:k14, p2,k1,p13,k10
Row 31: k5,p7,k5,p1,k6,p1,k2,p8,k5
Row 32:k14,p2,k1,p10,k13
Row 33:k5,p8,k3,p1,k7,p1,k2,p8,k5
Row 34:k13,p2,k1,p11,k13
Row 35:k5,p8,k2,p1,k11,p8,k5
Row 36:k15,p13,k12
Row 37:k5,p7,k3,p1,k7,p2,k1,p3,k2,p4,k5
Row 38:k9,p4,k5,p11,k11
Row 39:k5,p7,k3,p1,k5,p3,k8,p3,k5
Row 40:k10,p20,k10
Row 41:k5,p4,k1,p2,k3,p1,k13,p6,k5
Row 42:k13,p4,k1,p10,k12
Row 43:k5,p4,k6,p1,k5,p1,k1,p1,k5,p6,k5
Row 44:k11,p5,k3,p9,k3,p1,k8
Row 45:k5,p8,k3,p1,k8,p10,k5
Row 46:k17,p13,k10
Row 47:k5,p4,k2,p4,k6,p14,k5
Row 48:k19,p6,k5,p2,k8
Row 49:k5,p9,k3,p2,k4,p12,k5
Row 50:k17,(p1,k2) three times, p2,k12
Row 51:k5,p6,k2,p3,k1,p2,k1,p3,k1,p11,k5
Row 52:k16,p1,k2,p2,(k1,p1) twice, k15
Row 53:k5,p10,k1,p1,k1,p2,k2,p1,k3,p9,k5
Row 54:k13,p2,(k3,p1) twice,k2,p1,k14
Row 55:k5,p30,k5
Rows 56-61:Knit