Devon Council said the wind farm in the Bristol Channel, south west England "will have significant adverse impacts on locally and nationally important landscapes".
The absence of a commitment from the developer RWE to locate operational and maintenance facilities in the area also led the council to declare that there is "no economic benefit to the local economy of northern Devon which could be offset against the visual impact of the proposal."
Indeed the report goes on to say that the development would have a negative impact on tourism in the area.
The wind farm, which would dwarf current offshore projects and would consist of up to 240 turbines, has been subject to a number of changes, including reducing the number of turbines from 417, in order to allay environmental fears.
The inspectorate is taking comments on the plans until 16 September, and nine months later it must report to the government, which will then make a decision within three months.