Manner of Jan Gossaert, called Mabuse, 19th/20th century

Collection De Contades, Maine and Loire, France, before 1950 (possibly Château du Planty, Sainte Christine, France).

The following condition report has been provided by Simon Parkes of Simon Parkes Art Conservation, Inc. 502 East 74th St. New York, NY 212-734-3920, simonparkes@msn.com , an independent restorer who is not an employee of Sotheby's. This painting is in good condition. It has recently been restored and should be hung as is. There is hardly any restoration to any area except for a few spots on the nose, around the mouth, a spot in the lower left and a couple of other tiny restorations. The picture is in lovely condition and should be hung as is.
In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective qualified opinion.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING CONDITION OF A LOT, ALL LOTS ARE OFFERED AND SOLD "AS IS" IN ACCORDANCE WITH THE CONDITIONS OF SALE PRINTED IN THE CATALOGUE.

This portrait appears to relate to an engraving of Jan Gossaert by I.H. Wiericx (see fig.1).  The basic elements of the engraving and the oil - the position of the sitter's hands, the physical orientation of the sitter, and the costume type  - are the same.  However, the sitter in the portrait appears to be much younger than the sitter in the engraving (here, he is smooth-skinned; whereas in the engraving he is bearded and has looser, older skin), and the details of the costume are different in each.