Solway Bay at low tide. On the near shore, Bowness-on-Solway. On the far, Annan, in Dumfries and Galloway. Or so I said when I put it up. According to saint_ken, below, "the near bank of the photo (lower half of photo) is Glencaple and Caerlaverock castle, and far bank (upper half of photo) is area between New Abbey and Carsethorn."