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We've found this peculiar larva on the (North Sea) beach of Scheveningen, The Netherlands, 14 oktober 2010 on/in sand. It is a small larvae of about 3.5 mm with an anterior spiracles of 3 lobes and a pair of posterior spiracles with a circular crown of feathery setae (floating hairs?). I have no idea about the family, but Canacidae was one of our guesses.
I hope anybody could help me with the family but genus is prefered.