
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).

Heads of two men, Freer Gallery of Art

Heads of two men, Freer Gallery of Art
It is possible the man on the left is Whistler's travel companion, Ernest Delannoy (d. 1869/1872).
The sheet was probably taken from a sketchbook. Over fifty drawings, many in sketchbooks, most of which dated from 1857-1858, were apparently given to Whistler's half-sister Deborah and/or her husband, Francis Seymour Haden, and were later removed from the sketchbooks.
See further details in r.: Les Côtes à Dieppe; v.: Cliffs and building m0222.
It was not, as far as is known, exhibited in Whistler's lifetime.
Due to the conditions of Freer's will, it cannot be lent to another venue.