What do the mermaids represent in the lovesong of j Alfred prufrock?

In "The Love Song of J Alfred Prufrock" by T.S. Eliot, the mermaids represent a fantasy, inspiration, and a carefree existence. The speaker states that he has heard them singing but that they will not sing to him, indicating that he has lost his inspiration and that he cannot fully entrance himself in a fantasy. This is reinforced when he talks about human voices awakening him so that he drowns, meaning that he must eventually leave the fantasy for the dismal real world he has tired of.