Attributed to Jan Davidsz. De Heem

Bears two unidentified collector's marks (L.3278, and another, not in Lugt)

Window mounted. Slightly thin in corners from previous mounting. Some very light foxing, and paper generally a little discoloured, but chalk good and fresh.
"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. Prospective buyers should also refer to any Important Notices regarding this sale, which are printed in the Sale Catalogue.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING A LOT, ALL LOTS ARE OFFERED AND SOLD AS IS" IN ACCORDANCE WITH THE CONDITIONS OF BUSINESS PRINTED IN THE SALE CATALOGUE."

This carefully executed work is very close in composition to a painting by De Heem, formerly on the London art market¹, and there are enough small differences of detail that the possibility it is a study for this painting should not be dismissed.  There is, however, no corpus of convincingly attributed drawings by the artist with which it can be compared.

1.  S. Segal, A Prosperous Past, The Sumptuous Still Life in The Netherlands, 1600-1700, The Hague 1988, no. 40, reproduced p. 151