This form of side cabinet with partly-inset fluted columns relates to a design by Thomas Sheraton, illustrated in The Cabinet-Maker and Upholsterer's Drawing Book, 1794, plate 66, which shows a detail from one of the walls of the 'Plan Section' of a 'Drawing Room'. In the centre of the wall, below a pier glass is placed a side cabinet of similar design, but with bowfront central section.
An almost identical cabinet, but lacking central doors, was offered anonymously, Sotheby's London, 22 May 1992, lot 278.
Other comparable pieces include a pair of side cabinets sold anonymously, in these Rooms, 21 September 1995, lot 135 (£20,700) and another similar pair was sold by the Dowager Lady Camoys, in these Rooms, 14 April 1988, lot 76.

There is a related painted commode, circa 1795, at Arundel Castle, Sussex, decorated with green foliate trellis on an ivory ground and with oval figural painted panels (R. Edwards, The Shorter Dictionary of English Furniture, London, rev. ed., 1964, frontispiece). An almost identical side cabinet, but with solid trellis-work panelled doors inset with floral-painted silk panels, was sold in these Rooms, 5 April 2001, lot 112 (£21,150).