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"last song ～涙の海へ～"
Romaji: last song ～Namida no Umi e～
English: last song ～To the Sea of Tears～
Uploaded August 29, 2008, with 27,000+ Niconico views
This song is based on the fairytale "The Little Mermaid", and it's featured in the album Hitoshizukushi. A revised version was featured in If the World. It tells of the mermaid's (Miku) unrequited love for the prince and of her futile wishes to be with him, saying that she would continue to think of him even as she became sea foam.