A whalebone panel depicting a whaling vessel under sail with a flag showing a large letter 'B'. Three whale boats and a whale’s head are shown in the foreground with a pod of whales further away on the left. A coastline with two mountains is seen in the left distance. The panel has a diamond pattern border and two suspension holes in the upper edge. Panels like this one were made from the sperm whale's lower jaw. This type of sailor's craftwork is known as scrimshaw.