Eusthenopteron has the same vertebral structure as Icthyostega (list adapted from McGowan 1984:152-153)
(ii) The skeletal characteristics of Acanthostega, the most primitive tetrapod known (360 million years), reveal that
tetrapod anatomy evolved while our ancestors lived exclusively underwater -- and it evolved for life underwater. The first vertebrate that walked onto land didn't crawl on fins; it had evolved well-tuned legs millions of years beforehand. (Zimmer 1995:120)
Acanthostega's arms could not support it very well on land, but were functional in water, allowing the creature to pull itself along the bottom of plant-rich coastal lagoons, and enabling it to ambush prey better than normal fish, which must move their fins to stay afloat, kicking up detectable waves. Additionally, despite being a tetrapod, Acanthostega breathed like a fish and had a hearing system more similar to that of fish than to that of landgoing creatures.
(iii) Paleontologists have also found fragments from five more tetrapods, all of which were roughly contemporaries of Acanthostega and some of which were more advanced and thus closer to a terrestrial life. (Zimmer 1995:126)
References
McGowan C. 1984. In the Beginning...: A Scientist Shows Why the Creationists Are Wrong. Buffalo: Prometheus.
Zimmer C. 1995. Coming onto the land. Discover 16(6):118-127.