From what I read of people's accounts of buying these sculptures, they do appear to be very lightweight.  I couldn't find much information on them beyond forums of people showing their statues off, questioning the integrity of the vendor, or being upset about or laughing at their purchase.  I did only a few brief searches but I did not find any information about the process of making these sculptures or their properties, though I'm sure it has to exist somewhere.  My assumption is that, because the tourists seem to value the idea that they are carved from fish bone, the manufacturers aren't keen to disclose how they are made or what they use to make them.  But I truly don't know.

Thank you, they definitely went to Mexico in the past so that could be something! I'll search up on cow bones and resin. Do you know if the result would still be light? The statue feels incredibly light, and I don't know if this means this isn't bone, or confirms this is bone mixed with resin.

edit: looking online, this definitely looks like bone dust made in a mold, though I can't find any copies of that particular statue. Any idea how much it could be worth? Is it as little as a few bucks or is it still worth a little something?

Fish bone?  I'm confused.  What species of fish?

What I do know is that in Mexico (probably other tourist destinations as well) there are souvenir vendors selling "fish bone" sculptures that are actually, most likely, cow bones (if that) ground into a powder and mixed with resin...? Maybe, I'm not clear on exactly what they are made of, BUT then the mixture is poured into a mold and sold to the gullible.  This may be that.  It doesn't look like bone to me.  It's a weird color, more resembling plaster, but I'm not at all an expert.  This is a terribly shitty answer to your question, and I apologize, but I thought I would give you the information I have in case no one else replies.

You can Google search terms that include some combination of Mexico souvenir fish bone sculpture recast resin and see some other example, a lot of which are sculptures from popular movies, like Predator.

Edit: I feel like I'm on the right track with this, as there is an obvious seam line from the middle of 

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I live with my parents and I'm selling some old things for some extra cash since times are tough. I found this old dolphin statue, around 6 x 10 inches made out of fish bone. It is light just like one and has a few clear markings of bones. 

This statue has been bought on vacations by my parents at least a good 20 years ago (I asked, they don't remember from where). There is nothing written on it, no names, no dates, nothing. I searched online for anything resembling to it and I can't find anything. I can't even find how much a statue like this would be worth. 

An estimation would be really appreciated!! 

https://imgur.com/a/9v8y887

selling old things we have around the house and found this dolphin statue made of fish bone.