This rock art panel, first documented by archaeological researcher M. A. M. Van Hoek in 1987, sits on a ridge just southeast of another known carving site catalogued as DON 11A. The horizontal surface bears five cupmarks; small, circular depressions hammered into the stone, with one particularly intriguing example surrounded by a single carved ring.

These cupmarks represent one of Ireland's most ancient forms of artistic expression, created by prehistoric peoples who inhabited the area thousands of years ago. Whilst their exact purpose remains a mystery, similar markings found across Ireland and Britain have been variously interpreted as territorial markers, astronomical charts, or elements of ritual significance. The Magheranaul examples add to a broader collection of rock art sites scattered throughout Donegal, a county particularly rich in these enigmatic stone carvings.

Van Hoek's careful documentation of the site, including detailed drawings and descriptions, has proven invaluable for understanding the distribution and variety of rock art in northwest Ireland. The horizontal orientation of the carved surface at Magheranaul would have made it relatively easy for ancient artists to work on, and may have served as a canvas visible to anyone traversing this part of the Donegal landscape. Today, these weathered marks in stone offer a tangible connection to the creative impulses of Ireland's distant ancestors.