Seal of the United States Navy.  The seal is described as:

 On a circular background of fair sky and moderate sea with land in sinister base, a tri-mast square rigged ship under way before a fair breeze with after top-sail furled, commission pennant atop the foremast, National Ensign atop the main, and the commodore's flag atop the mizzen.  In front of the ship a luce-type anchor inclined slightly bendwise with the crown resting on the land and, in front of the shank and in back of the dexter fluke, an American bald eagle rising to sinister regarding to dexter, one foot on the ground, the other resting on the anchor near the shank; all in proper colors.  The whole within a blue annulet bearing the inscription "Department of the Navy" at the top and "United States of America" at the bottom, separated on each side by a mullet and within a rim in the form of a rope; inscription, rope, mullet, and edges of annulet all gold.
Extracted from the cover of the PDF version of the March 2008 The Navy Reservist (direct PDF URL [1]).
U.S. government