A sea cucumber !!!
Otis in the spirit of Jaimie's sea creature answers, I will come back as a jellyfish, the kind that is immortal...Turritopsis nutricula
We learned about 'em on Ask.com, and they have the endearing habit of just reverting back to their juvenile stage whenever they start feeling a bit long in the tooth, and so live forever.
Bigfoot
A cat! Or that awesome loris from my avatar XD
I'd like to come back as a puffer fish, they eat sea cucumbers.
I want to come back as a merman.
so I can find a pretty mermaid to keep me warm...Different kind of animal. Mr Hankey !
A dolphin that surfs.
Dolphins and Surfers - Byron Bay, Australia :: Sean O'Shea Art from Sean O'Shea on Vimeo.
A Clown Octopus. He has some Sci Fi looking lighting going on there.
A cat.
Knowing my luck, I'd come back as me.
Humans don't cross kingdoms.
Either flying fish, blue leg poso, tiny octopus, blue mud dauber, or maybe a Spanish dancer nudibranch
If it's possible to come back after death, I would like to become a Raven. Ravens are more than the subject of dark themes but they are also extremely resourceful animals that have been known to multi-task. They use logic to understand their surroundings in a way that may surpass the ability of the great apes.
A dolphin. That way I can play in the ocean all day.