The subject of this enchanting small bronze sculpture recalls the motif of the Anadyomene Aphrodite, that is Venus rising from the sea and squeezing her hair.
There are many archaeological examples of this iconography in which Anadyomene Venus is often associated with Cupid. Another notable piece is the famous Fiorenza by Giambologna, a bronze sculpture commissioned as the crowning piece of the Labirinto fountain and now located in the Medici Villa of Petraia.
Clearly inspired by archaeological and Renaissance motifs, this bronze could have been made between the 17th and 18th centuries.
As a reference, see Anadyomene Venus by Adriano Fiorentino (active in Florence in the 14th century) at the Philadelphia Museum of Art.