This work was exhibited at the Sixth Art Exhibition of Republic of China in 1971 as a rare example of bird and wave scene by Yu Chung-lin. Painted with his left hand, this work is a rare example with the seagulls descending towards the left, showing Yu's attempt with a new structure. Yu depicted his subjects from a top view. The back of the birds, their extending wings and tail feathers were painted with ink and colours to highlight the layers. White colour was later applied to the chest, tips of feathers and wings highlighting the contrast. The head and neck feathers were depicted with brown lines hinting at the birds' features in winter. The bird in the front has wide-spread wings followed closely by the one behind. Their intertwined position creates a vivid composition within the frame. Waves hitting fiercely against the rocks were swiftly sketched with central brush. Dry brush with ink and white colour was used for the waves. Refined strokes were used on the tip of the splash, followed by carefree brush for the trough, highlighting the force of the fierce waves. This differs from the tradition of using gongbi brush, yet it highlights vividly the realistic depiction of the fierce waves. The work is inscribed with a poem by Du Fu on sea gulls, hinting at a noble character against the multifarious temptations in life.