The poem “Not Waving but Drowning” is written by Florence Margaret Smith, known as Stevie Smith, which reflects the life of a man who was drowning and he was waving his hands to get attention of the people standing on the beach, but people thought that he was enjoying and no one when there to help him. The literary elements such as form, content and language of the poem clearly reflects the wrong perceptions of the people about the drowning man and that narrator is the drowning man himself, or the poet herself.