Attributed to Timoteo Viti

Possibly H.J. Rutxhiel (pencil inscription on the backing);  
E. Desperet (L.721)

This is a fragment of a bigger sheet. It was been cut out irregularly on all edges, almost creating an irregular oval shape but with space around the drawn section. Laid down. A tiny section to the right end of the figure's drapery appears to be original to the drawing, a tear and small losses in that section of drapery. A tiny loss also in the middle of the drapery on the figure's back. Trace of an old fold to the right edge but not in the drawn section. Surface dirt and some light soiling.
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 very interesting sheet seems to be closely linked to the Umbrian tradition of around 1500 or just slightly later.  According to Vasari, Timoteo Viti first trained as a goldsmith.  He went  to study in Bologna, where his interest turned to paintings, then came back to Urbino, enjoying considerable success there after the death of Raphael's father, Giovanni Santi.  The present figure is reminiscent of the early works of Raphael and also of those of Girolamo Genga, with whom Viti collaborated in 1504, on the decoration of the Arrivabene Chapel in Urbino Cathedral.  The strong demarcation of the folds with accentuated occhiellature that is so apparent in in this sheet can also be seen in a chalk study by Viti of a seated youth, which is connected with the Arrivabene altarpiece.¹

1. Philip Pouncey and J.A. Gere, Italian Drawings in the Department of prints and Drawings in the British Museum, Raphael and His Circle, London 1962, vol. I, p. 154, no. 259; vol. II, reproduced pl. 241