Well, this is my first critique, so please bear with me. First of all, the anotomy is very well done, I don't really see any problems with it. The fur looks very realistic itself, but the markings are kind of ruining that. Maybe try to match them with the shading a bit? The shading itself looks wonderful, but you might want to work on the eyes a little? Other than that, the tree branches in the background look a little like they were sawed off. Other than all this, the art itself looks wonderful! I'm out of words, so, bye!