The image depicts a study of two male figures showing their back and waist up, focusing on the muscular anatomy. Both figures have broad shoulders and defined muscular backs, with detailed attention given to the curvature and tension of the muscles. They are in seated positions, slightly turned to the side. The drawing does not show their heads in full detail, but some facial features such as the outline of the jaw and part of the ear can be seen. The hair is suggested by flowing lines. The sketch is rendered in a reddish-brown medium on a textured, light background, possibly paper. The background is plain, and there are visible stains and marks on the paper.