The remarkable quality of this drawing, and the pose that is typical of the artist, has given it a positive attribution to the English impressionist Henry Scott Tuke, 1858-1929.  Tuke trained at the Slade and in Florence and worked in Paris before moving to Newlyn, where he was a founder of the Newlyn school. With his more impressionist style, he later distanced himself from Newlyn and moved to Falmouth. He became a friend of Oscar Wilde’s and other ‘Uranian’ poets and writers.  Tuke is famous for his spectacular paintings of nude boys and young men. Rarely full frontal nudes, they are sensual celebration more than sexual proclamation. One of his best known works is his portrait of T E Lawrence, fully clothed, on the beach near Falmouth. After a period in the doldrums after his death, Tuke’s work was rediscovered by the gay community from 1970s.  Freddie Mercury was, and Elton John is, reputed to be, a keen collector of his work.  This little drawing really is treasure.