The composition is inverted relative to the sketchbook’s foliation. The view may be south-west from the Solent at the mouth of the river Medina, with Cowes beyond, a common subject in the contemporary Cowes Regatta and Windsor and Cowes, Isle of Wight sketchbooks (Tate; Turner Bequest CCVII, CCXXVI). For other Isle of Wight subjects in the present sketchbook, including watercolours on nearby pages, see under folio 2 recto (D20735).
This is one of several pages where the monochrome grey wash common to all the rectos has been worked in watercolour with occasional scratching out; see under folio 5 recto (D20741). In this case the there is heavy pencil shading reinforcing the hull of the larger boat and the sail of the smallest, silhouetted against a scratched-out sail beyond.