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With the sketchbook inverted, this view of a breakwater from a cliff-top is likely to have been made at Berwick-upon-Tweed. There is a similar composition on folio 34 (D25984; CCLXVII 34), though looking south instead of east. Turner also drew the lighthouse at the end of the breakwater on folio 34 verso (D25985; CCLXVII 34a) and made several further studies of the coast (see folio 52 verso; D26016; CCLXVII 52a).
For more information on Turner’s visit to Berwick see folio 48 verso (D26009; CCLXVII 48a).