This tattoo is a distant cousin of the last tattoo on this post. It definitely joins the top-10 worst tattoos I've seen so far. I realize both are probably coverups, but when is a huge black, scarred blob better than a scratchy, faded, regrettable tattoo? I think never.
And this one is just generally bad. If it was a wizard at least it would get bonus points for cool idea, but a surly sun-dude is just kind of confusing.