This is a watercolour drawing by William Lionel Wyllie. It depicts a whale carcass being flayed by three men. The three men are standing on the whale carcass which is floating on the water. Part of the whale, with fin, has been stretched into the air by a hook. The top of this strip of flesh has folded over at the top and the flesh of whale can be seen in red. The skin of the rest of the carcass appears to have been stripped and striations of muscle have been rendered through the use of curved red strokes. The figure on the right is nearest the foreground and is wearing yellow borwn chest waders, a blue shirt and a brown sou’wester hat. The figure in the middle is wearing brown waders, with brown jacket and a brown sou’wester hat. The figure on the right is the least well defined. He wears a grey top and brown trousers. All three figures are rendered in a rough expressive style. The sea is a green blue colour, with some loose marks to indicate the movement of the water. The sky and background of the image are unfinished. Sea birds have been drawn in pencil. The shore or perhaps the mast of a ship have also been drawn in pencil.