Pencil, blue wash, inscribed R Westall on mount
151 x 117 mm. (6 x 4 5/8 in.)
This is clearly by the same artist as catalogue number 45 of 'A Standing Male Nude, turned to the Left, Arms outstretched'.
This is catalogue Number 44, 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.