I vaguely remember the book.  I read it at a very young age, and I was born in 1997.  I brought it up to my mother and even she vaguely remembers, but we are both so stumped, and Google has produced nothing.

The layout of the book was to be landscape format, I believe, and I am pretty sure it was not hard covered, but soft (I am sure that does not even matter).  The artwork, however, I remember is dark colors and what I would assume to be an oil style of painting?  Maybe acrylic, but very Van Gogh-esque with swirls of red and blacks with slight bits of yellow.  I am pretty sure it is a woman, maybe a witch?  I know there is some sort of magic involved, but I think she lives in the belly of a whale, and a man gets swallowed and finds her in there, or he just lives in there.  All I know is someone gets swallowed by a whale and lives in it and the swirls, so many swirls and so much red.  The tone of the book was a bit darker, and I think there may have been a storm at night?  I cannot get this book out of my head, at all, for the last few years.  Please help!