This conversion piece is believed to show a drawing room in Naples, although the tripod table and silver (dateble to c. 1730) are English. The figures are shown taking tea - an important ceremony in the 18th Century, tea being an expensive commodity. Although the figures are wigged, the gentleman seated on the right hand side had taken off his stock, and is casually reading his correspondence. The lady is sewing, whilst the gentleman behind is deeply engrosed in his book. The formal arrangement of the pictures and chairs is typical of the eighteenth century, the three chairs around the table having been pulled forward for use. The chairs appear to be Italian, in the French Louis XV style, and the table en chiffonier beside the lady is probably North Italian.

Of the pictures on the wall, there is a View of London, possibly by an artist such as Antonio Joli, as is the Eruption of Vesuvius above the door. The Adoration of the Shepherds and the Annunciation of the Shepherds either side of the door would appear to be by The Master of the Annunciation to the Shepherds, recently identified as Bartolomeo Passante.