I tidied up the arm and leg on the right side and added a little more hair on his head.
First I put down a wash of burnt sienna as the base colour of the wooden floor.
Then I added a little French ultramarine blue to darken the colour and using a dry brush I added in the wood grain using horizontal strokes.
For the background behind the hippo I used a mix of raw sienna and new gamboge.

For the main parts of the body and the head, I used alizarin crimson, French ultramarine blue and a small amount of burnt sienna.
To the body colour I added a little more burnt sienna to darken the colour and painted in the hooves.
Using the hoof colour I made it almost black by adding more of the blue and burnt sienna and painted the hair, eyes, and nostrils.
With pure Antwerp blue I painted in the scarf.
Lastly, using cadmium yellow I put in the highlight on the hair and on the edges if the eyes.
If you would like more information about ACEO please go to my post on 11 March 2010.
The ACEO shown here is an original watercolour painting using Artist quality Winsor & Newton paint on 140lb. Arches 100% rag, acid free watercolour paper. It is priced at $20.00 and sold unframed.