This exact subject of this view of distant hills seen across a wide expanse, presumably the sea or an estuary, is unknown although a location in Northern France is suggested by the sketch of Tours in the Loire Valley on the verso of the sheet; see See entry for Tate D24712 (Turner Bequest CCLIX 147). Turner specialist Ian Warrell has suggested that a hill-top castle is also depicted in the scene.1
Ian Warrell, Turner on the Loire, exhibition catalogue, Tate Gallery, London 1997, p.222 under no.84.
The sheet belongs to a batch of blue paper used by Turner made by George Steart of Bally, Ellen and Steart at De Montault Mill, Coombe Down, Bath. 1
Unlike work on the verso of this sheet, this study was not catalogued by A.J. Finberg in his 1909 Inventory so lacks the usual Turner Bequest number.2