This capital, rich in iconography, depicts a typical Romanesque theme – the mermaid. Inspired by bestiaries of Oriental origin, this motif symbolized the protective and benevolent aspect of the sea. The piece presents an asymmetric decoration on three sides with a repetition of the theme: a mermaid holding a fish in her right hand and raising her tail in the other. This capital and the following one are from the collegiate church of S. Pedro.