This is a winter plein air study by John Constable. It’s inscribed on the back:
‘Brighton. Sunday, Jan 1st 1826. From 12 till 2 P.M. Fresh breeze from S.S.W.’
The Sea near Brighton, Oil on paper laid on card, 6.9 x 9.4 inches 1826
For more information on Constable’s oil sketch, visit the Tate website.