The style of carving and the theme of scholars are similar to those of an ivory wrist rest of comparable size (24 cm. long) illustrated in The Complete Collection of Treasures of the Palace Museum - 44 - Bamboo, Wood, Ivory and Rhinoceros Horn Carvings, Hong Kong, 2002, p. 191, no. 156. (Fig. 1) Like the present example there is also a scene of boats in water on the reverse.