The view is taken from just west of Tantallon Castle (visible on the other half of this sketch: folio 14; D13608; CLXVII 13) looking north towards Bass Rock. Headlands rise on either side and we look between them down to the sea. Turner sketched Tantallon Castle from all sides in preparation for his Provincial Antiquities illustration: Tantallon Castle, 1821 (watercolour, Manchester City Art Galleries),1 many of which also show the Bass Rock. The island was included in the final watercolour, although partially obscured by rocks and waves.
Andrew Wilton, J.M.W. Turner: His Life and Work, Fribourg 1979, p.426 no.1067.