The drawing is typical of Romney's sketches of the late 1760s and very early 1770s. It is probably a study for the portrait of Mrs Ann Verelst (Rotherham Museums and Galleries); the post and backdrop are very similar to that picture, although mirrored. Romney frequently reversed elements of his sketches when he came to make the finished work. Ann Verelst (1751-1823) was the daughter of Josiah Wordsworth of Wadworth Hall near Doncaster. She married Henry Verelst, a former Governor of Bengal, in 1771, and the oil portrait is likely to have been commissioned to celebrate their marriage.
We are grateful to Alex Kidson for his help in preparing this catalogue entry.