Much better. Ok, firstly.. if this is a model edit (which I think so by the looks of it) then give credits to the modeller.. secondly, to help it look a little less 'MSpainty' then try putting some definition on the muscles, make them look like they are real muscles, not just drawn on.
Shjing, it's ok saying he should use Photoshop but it's not the only alternative out there, to be honest I don't like Photoshop, sure it has many features but all of them can be achieved on PSP7. PSP7 just runs smoother for me, it's a better tool to work with IMO.