Attributed to Govaert Flinck Kleve 1615 - 1660 Amsterdam

Sale, Amsterdam, Brenner, 12 December 1911;
Sale, Lucerne, Gilhofer and Ranschburg, 28 June 1934, lot 223, reproduced plate 22 (as Rembrandt);
Dr. Einar Perman, Stockholm (according to Sumowski, loc. cit.)
(Does not bear Brno/Feldmann inventory number or eagle-shaped MZM mark)
 

O. Benesch, ''Unbekanntes und Verkanntes von Rembrandt'', Wallraf-Richartz-Jahrbuch, Neue Folge I-III, Cologne 1933-4, p. 299, reproduced fig. 249 (as Rembrandt);
O. Benesch, The Drawings of Rembrandt, London 1954-7, cat. no. 170 (as Rembrandt);
J. Rosenberg, review of Benesch 1954-7, The Art Bulletin, XXXVIII, no. 1, March 1956, p. 68 (as perhaps a copy after a Rembrandt original of the middle thirties);
E. Haverkamp-Begemann, review of Benesch 1954-7, Kunstchronik, 1, 1961, p. 12 (as not by Rembrandt);
W. Sumowski, Bemerkungen zu Otto Beneschs Corpus der Rembrandtzeichnungen II, Bad Pyrmont 1961, p. 5 (as a copy of an unknown Rembrandt original of the 1640s); 
O. Benesch, Collected Writings, London 1970, vol. I, p. 118, reproduced fig. 87 (as Rembrandt); 
O. Benesch, The Drawings of Rembrandt, revised edition, London 1973,  vol. I, cat. no. 170, pp. 47-48, reproduced fig. 200 (as Rembrandt)

Otto Benesch gave this drawing to Rembrandt, and believed that it dated from his early Amsterdam period, circa 1638-9.  Other scholars do not, however, accept the Rembrandt attribution, preferring to consider the drawing either an anonymous copy after a lost original, or an independent work by one of Rembrandt's pupils, most probably Govaert Flinck.