TIP: i projected the whale from top, using top material first , in SU . here the result was projected texture to side parts of model ( and needed some retouches) .then exported left view result as 2d . using PS add more details and then re import to su and retextured some parts..(side parts only , where the textures where stretched whit firs texturing). i guess its a good tip for texturing ( easy and poerfull). i hope you try this tip too . waiting for your render. 
here is the material












