The example at Eskraha, above Bantry Bay in west Cork, takes a different approach entirely. It stands just 0.75 metres high, barely knee-height, roughly rectangular in plan and tapering slightly through its upper third. It is, in other words, easy to miss, sitting quietly in pasture on an east-west terrace cut into a north-facing slope, orientated to the northeast and southwest rather than along the cardinal points.

Standing stones of this kind are prehistoric monuments, though pinning a precise date or function to any individual example is notoriously difficult. They have been associated with burial markers, territorial boundaries, and astronomical alignments, though none of these explanations fits every case, and Eskraha offers no obvious clues beyond its orientation and its position. What makes the setting worth considering is that the stone does not stand entirely alone. Roughly ten metres to the north lies a separate enclosure, a defined enclosed area whose relationship to the stone is unrecorded but suggestive. Paired or clustered prehistoric features like this are not unusual in Cork; the county has a dense scatter of standing stones, stone circles, and associated enclosures across its upland and coastal terrain, and Bantry Bay's hinterland is particularly well supplied with them. The choice of a north-facing terrace with a clear aspect over the bay may or may not have been deliberate, but it places the stone in a landscape that would have been meaningful to the people who erected it.