Heads of two men dates from between August and October 1858 and was probably given to Whistler's half-sister Deborah Delano Haden (1825-1908) or her husband Francis Seymour Haden, Sr (1818-1910) .

It is

Heads of two men, Freer Gallery of Art

fully catalogued in MacDonald 1995 (cat. rais.) [more] (cat. no. 265).