Van Goyen ranks among the most important landscape artists of the 17th Century in Holland. With the development of depicting landscapes as an independant subject starting in the late 16th and early 17th Centuries, Van Goyen was among the first to lower the horizon in his compositions in order to create the impression of a wide flat landscape, and including much of the sky above the landscape. The present drawing is a very good example of this practice, which is also reflected in his pictures of similar water landscapes of the 1640s and 50s. These generally have a lively foreground with fishermen by the coast including a building such as a tower or mill, and an architectural element in the background like a church tower, such as the one in the present lot. A drawing in the Museum Boymans-van Beuningen in Rotterdam, is of the same date and format as the present drawing, H.-B. Beck, Jan van Goyen 1597-1656, Amsterdam, 1972, I, no. 147, illustrated.