This translucent creature's shape shifts between a spinning column of water and a crashing wave.
AC 24, touch 15, flat-footed 17 (+6 Dex, +1 dodge, +9 natural, –2 size)
Str 30, Dex 22, Con 19, Int 10, Wis 11, Cha 11
The elemental's touch puts out non-magical flames of Large size or smaller. The creature can dispel magical fire it touches as dispel magic (caster level equals elemental's HD).
A water elemental can create a whirlpool as a standard action, at will. This ability functions identically to the whirlwind special attack, but can only form underwater and cannot leave the water.
A water elemental gains a +1 bonus on attack and damage rolls if both it and its opponent are touching water. If the opponent or the elemental is touching the ground, the elemental takes a –4 penalty on attack and damage rolls. These modifiers apply to bull rush and overrun maneuvers, whether the elemental is initiating or resisting these kinds of attacks.