Can you attach a fisheye lens to a Nikon L110?

Yes, you'll need an adapter and then the lens.

The adapter on eBay is $24.99...

http://cgi.eBay.com/Lens-ADAPTER-UV-67mm-Nikon-L110-L100-Coolpix-Camera-/370381020707?cmd=ViewItem&pt=Lens_Accessories&hash=item563c6dde23

And the actual fisheye adapter is $49.95....

http://www.Amazon.com/Opteka-0-20X-Professional-Super-Fisheye/dp/B001K5T32U/ref=sr_1_2?ie=UTF8&s=photo&qid=1278169650&sr=1-2