The model of this dresser, with the plate-rack incoporating small cupboards, would suggest an origin in the Shropshire/Herefordshire region; the use of mahogany crossbanding, though, pushes these origins further into the North West. Furthermore the use of the shell motif links this dresser to the tradition of spindle-back chair making in the Cheshire/Lancashire region, where a distinctive variant has a similar shell motif set in the top-rail of the back. This particular variety is attributed to the Liverpool area. See B. Cotton The English Regional Chair, Woodbridge, 1990, p. 355-360 for examples.
This attribution is strenghtened by the knowledge that according to the article in the Antique Dealer and Collector's Guide, this dresser was for many years in the possession of a family living near Macclesfield in Cheshire.