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As Diana Cook and Dorothy Kirk note,1 Cotehele and the Prospect Tower appear on the skyline, looking west down the Tamar. The prospect remains much the same from Lower Kelly, west of the twentieth-century railway viaduct, or from the quays to its east.
The same boat, or a similar one, appears in the study in the opposite direction on the verso (D09657). There is a similar view from a higher vantage point above the river in the Vale of Heathfield sketchbook (Tate D10265; Turner Bequest CXXXVII 43a), probably used in 1813, and another sketch of the house and tower on folio 142 verso here (D09659).
For other views along the Tamar Valley, see under folio 114 verso (D09606).
Cook and Kirk 2001, p.32; Cook and Kirk 2009, p.33.