Two bearded men, bust-length, looking down

Nicholas Turner has confirmed the attribution on studying the drawing in the original. Mr Turner suggests that the drawing is a late work, and associates it with two studies both now in private collections for the Entombment painted in 1656 and now in the Art Institute of Chicago (Sir Denis Mahon, Giovanni Francesco Barbieri, il Guercino, Disegni, Bologna, exhib. cat., Museo Civico Archeologico, 1991, nos 146-147).