Yes, this is a pug riding a kneeboard

Meet Levi, the pug who loves his watersports. Kneeboard or tube, Levi loves getting pulled across the water, and has gained social media fame for doing so. It was a natural progression for him: once he decided he wanted to get onto that kneeboard he bounded onto it and rode into the surf.“I thought everyone's dog knee-boarded, but I guess not,” laughed Brock Tetz, the dad in Levi’s family.