This elegant and richly carved sofa is reminiscent of the work of both Jean Baptiste Tilliard and Nicolas Heurtaut, neighbours in the rue du Cléry, Paris. Heurtaut was remarkable for having achieved the level of master of two guilds; he was first appointed sculpteur en bois in 1742, and in 1753 was elected maître menusier. In this period he worked as a master ornamental sculptor, embellishing seat furniture executed by the likes of Claude Sené and Tilliard. Given his talent and almost unique position, he was able to conceive chair shapes from the carver's point of view to create a harmonious whole. The generous proportions, distinctive serpentine cresting with characteristically exuberant carving, and the slightly waisted frame are all typical of his oeuvre
A suite of seat furniture with related decoration was sold Ader, Picard, Tajan, Paris, 12 June 1973, lot 94, while a similar sofa, upholstered in the same cut-silk velvet, was sold Christie's, Paris, 13 December 2006, lot 198.