Horst Gerson in 1969 summarised the then current views concerning the status of the present lot, which together with two other studies (Bredius, nos. 302 and 303, to which Valentiner later added a fourth, what was to be Bredius, no. 305) had long been considered as preparatory studies for the Louvre St. Matthew of 1661. Indeed the facial type is similar to that in the Louvre picture, although the moustache and beard are less extensive and the headdress differs. Rosenberg and Slive, see above, accepted all four head studies as preparatory works; although van Regteren Altena, see above, accepted only the present lot. Bauch too accepted it as a study for the St. Matthew and described it as the best example of several differing heads (sic). Gerson was to question whether any were in fact studies, and described the present lot as the best version, perhaps thereby implying doubts as to its authenticity