In this slight study, yachts are shown with the profile of East Cowes Castle beyond and a low sun in the south. This could have been the germ of the idea of the painting East Cowes Castle, the Seat of J. Nash, Esq.; the Regatta Starting for their Moorings, exhibited in at the Royal Academy in 1828 (Victoria and Albert Museum, London),1 where these elements are similarly juxtaposed. For more on studies in this sketchbook relating to the regatta events at Cowes from late July 1827 onwards, see the sketchbook Introduction, and for other views of the castle, see under folio 22 recto (D18030).
Martin Butlin and Evelyn Joll, The Paintings of J.M.W. Turner, revised ed., New Haven and London 1984, pp.150–1 no.243, pl.247 (colour).