The image shows two men seated facing each other, both visible from the waist up. The man on the left is leaning forward with his hands clasped on his lap. He has a thin face, dark hair styled back, and is wearing formal attire. The man on the right is adjusting his spectacles while holding a sheet of paper. He has a round face, prominent chin, light hair, and is also in formal attire. The background is a lightly sketched interior with a focus on the men. The drawing style is detailed with fine lines and shading.