Recently (early 2016) by Matthijs Ilsink (member of the Bosch Research & Conservation Project) considered as a Jheronimus Bosch. Is now in possession of a Belgian unknown privately.
Credit line:
History:
Auctioned by Sotheby's New York on January 21, 2003 lot 20.
Literature:
Source:
Website 'wikigallery.org' – Circle of Jheronimus Bosch and ‘wikigallery.org- A Hell scene with a fish-monster with a weel in its mounth’