The image shows two men. One man is seated from the chest up, with his head resting on one hand, wearing a bowler hat, a mustache, a suit with a bow tie, and a flower in the lapel. The other man is standing from the waist up, leaning forward slightly, with a bald head and dressed in a suit jacket. There are no objects or jewelry in the image. The background has vertical shading lines suggesting an enclosed space, creating depth. The foreground depicts sketched lines of an indeterminate flat surface with some papers or documents.