The present subject-matter of two ladies seated on a day-bed is closely related to a brushpot inscribed with the name of Wu Zhifan, illustrated by Wang Shixiang, Zhuke Jianshang, Taiwan, 1996, no. 14. Whilst Wang's cited example is carved with the addition of antiques depicted on the day-bed, the present brushpot is carved in late Ming style with an austere representation of the day-bed that is in keeping with the Ming period. Furthermore, on the present example, the ladies' faces are also typical of those painted by the late Ming master, Chen Hongshou (1599-1652).