This form of kneehole-desk, sometimes with a leather-lined top incorporating a rising flap, which may be raised to any height to read or write upon, and pedestals with hinged pilasters to secure the drawers, is illustrated in J.C. Loudon's Encyclopedia 1833 (numbers 2095 and 2094). With its characteristic carved kneehole angle brackets, locking-stiles and finely figured timber, this kneehole-desk is typical of the work of Gillows and closely relates to a number of examples, of various sizes, illustrated in the firms Estimate Sketch Books during the 1840's and early 1850's (Westminster Public Library).

A related kneehole-desk stamped Gillows LANCASTER was sold anonymously Christie's London, 17 June 1993, lot 102