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The drawing, inverted relative to the sketchbook’s foliation, is continued on folio 42 recto opposite (D00323). It seems to be connected with an idea for a Shipwreck or Deluge subject, perhaps suggested by the exhibition of Copley’s Defeat of the Floating Batteries in 1795; see introductory note. Turner finally produced important pictures of The Shipwreck and The Deluge in about 1805 (Tate N00476, N00493).1 Compare the drawings on folios 33 verso–34 recto and 36 verso (D00307, D00308, D00313).
Martin Butlin and Evelyn Joll, The Paintings of J.M.W. Turner, revised ed., New Haven and London 1984, pp.43–4 nos.54, 55, pl.64 (colour), 65 (colour).