An interesting although not simple explaination of Perspective Distortion on Wikipedia.

Simplifying, I'll just say that any time the parallel lines in a subject appear as converging lines instead, this is Perspective Distortion.  It happens in photography when the plane of the film or sensor is not parallel to the lines in the image capture.

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Abstract Reflections on Big Beef Creek at the Hood Canal
Kitsap Peninsula - Puget Sound, Washington, USA
©2010 Ed Book

( for another treatment of the same image click here... )

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