Let us ignore historical attribution to the Sphinx for later discussion. More importantly, just like the Pyramids of Giza, the Great Sphinx's origins may have been long forgotten and are nothing but more than whimpsical allegory. Not only is it possible that, the origins of the Sphinx are unknown but there's an even larger possibility that various civilizations' have subjected their bias interpretations of the Sphinx. In other words, the Sphinx of today compared to when it was created has long undergone a vandalistic transformation. This vandalistic transformation is mostly caused by human influences. However, there are also naturalistic transformations that the Sphinx has undergone as well.

The Sphinx is believed to be depicted in King Khafre's likeness which is otherwise expressed in the form of a man's head with a lionesque body. Interestingly, there are features on the Great Sphinx which have been altered (e.g. transformations) over the expanding centuries.

http://www.unibg.it/convegni/NEW_SCENARIOS/Abstracts/Schoch.htm

http://www.emporis.com/building/greatsphinxofgiza-giza-egypt

http://sos.noaa.gov/videos-original/bm10000_400.mov

http://en.wikipedia.org/wiki/Sphinx_water_erosion_hypothesis#cite_note-Schoch_.281992.29-0

http://www.egyptsearch.com/forums/ultimatebb.cgi?ubb=get_topic;f=8;t=006562

http://en.wikipedia.org/wiki/Last_Glacial_Maximum