Конечно, есть. Хоть русалки и сирены это не очень распространенная тема песен, но все же песни найдутся. Все, конечно, я скидывать не буду, но приложу к ответу несколько песен.
Песня из мультфильма "Русалочка". Little Mermaid - Under The Sea
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WELICORUSS — Mermaid
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Brian Storming — Mermaids Moans
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The Poxy Boggards — Nelly the Mermaid
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