This is a standing stone at Meikle Eddieston, Aberdeenshire, Scotland at NJ80071 02685. It has been described as a cup marked stone but the depresssions appear natural. There are several other boulders in the area with such geological anomalies. The stone is not marked on the OS map as being a standing stone and may therefore be modern and a cattle rubbing stone.
Scotlands Rock Art Project ScRAP ID 113