The relationship of limbed vertebrates (tetrapods) to lobe-finned fish (sarcopterygians) is well established, but the origin of major tetrapod features has remained obscure for lack of fossils that document the sequence of evolutionary changes. Here we report the discovery of a well-preserved species of fossil sarcopterygian fish from the Late Devonian of Arctic Canada that represents an intermediate between fish with fins and tetrapods with limbs, and provides unique insights into how and in what order important tetrapod characters arose. Although the body scales, fin rays, lower jaw and palate are comparable to those in more primitive sarcopterygians, the new species also has a shortened skull roof, a modified ear region, a mobile neck, a functional wrist joint, and other features that presage tetrapod conditions. The morphological features and geological setting of this new animal are suggestive of life in shallow-water, marginal and subaerial habitats.The evolution of tetrapods from sarcopterygian fish is one of the major transformations in the history of life and involved numerous structural and functional innovations, including new modes of locomotion, respiration and hearing. Fish and tetrapod fossils across this transition can reveal how these innovations were assembled. During the origin of tetrapods in the Late Devonian (385-359 million years ago), the proportions of the skull were remodelled, the series of bones connecting the head and shoulder was lost, and the region that was to become the middle ear was modified. At the same time, robust limbs with digits evolved, the shoulder girdle and pelvis were altered, the ribs expanded, and bony connections between vertebrae developed. Few of these features, however, are seen in the closest relatives of tetrapods-the elpistostegalian fishes-which are incompletely known. Elpistostege, for example, is represented only by two partial dermal skull roofs and a segment of the axial skeleton from the early Frasnian Escuminac Formation in Quebec 1-3 . The best-known elpistostegalian, Panderichthys, consists of complete specimens of Middle to Late Devonian age (late Givetian and early Frasnian stages) mostly from the Lode quarry in Latvia 4-10 . Panderichthys possesses relatively few tetrapod synapomorphies, and provides only partial insight into the origin of major features of the skull, limbs and axial skeleton of early tetrapods. In view of the morphological gap between elpistostegalian fish and tetrapods, the phylogenetic framework for the immediate sister group of tetrapods has been incomplete and our understanding of major anatomical transformations at the fish-tetrapod transition has remained limited.The discovery of a new elpistostegalian sarcopterygian from the Fram Formation in Nunavut Territory, Canada (Fig. 1) significantly enhances our knowledge of the fish-tetrapod transition. Many articulated specimens from a single site are used to describe a taxon that is a remarkable intermediate between Panderichthys and early tetrapods. The material provides oppor...