Apparently by the same hand as a drawing of the same size (12.1 x 17.5 cm), also showing a goat, sold at Sotheby's, New York, 21 January 2003, lot 143. They both relate to a group of four head studies of goats, of which one is in the Rijksmuseum, Amsterdam, another in the Staatliche Graphische Sammlung, Munich and two in the Albertina, Vienna (W. Sumowski, Drawings of the Rembrandt School, New York, 1979, II, nos. 377-380, ill.).