The drawing, executed in pen and ink on ca. 1800 paper, depicts a study for a decoration, showing a seagod (possibly Neptune) flan,ked by a classical male and female nude. The scene is presentd in an architecural decor with large size leafes.
Back side : a study of a classical (female) torso.
Authorship : the drawing is from the Italian Neoclassical School. Top right, the is a note "Salmerini" which could refer to the artist.