Pencil, blue wash, inscribed R Westall on recto and verso
158 x 131 mm. (6 1/8 x 5 1/8 in.)
This is clearly by the same artist as catalogue number 44 of 'A stooped walking Male Figure, Arms covering Head'.
This is catalogue Number 45, in the on-line e-catalogue of 'Drawings, Prints and Paintings from the Collection of Professor Raymond E. Pahl, FBA (1935-2011)', see the home page for the e-catalogue.