A number of stylistic characteristics suggest that this cabinet may be by the Wakefield firm of Mayhew and Ince, identified as 'The Wentworth Cabinet Maker' in Christie's catalogue of the sale from the Wentworth collection, 8 July 1998. The most general feature is the simplification of a design from Thomas Chippendale's Gentleman and Cabinet-Maker's Director, in this case 'A Lady's Writing Table and Bookcase, pl. CXVI, from the 3rd edition of 1762. A number of the pieces of furniture sold from Wentworth Woodhouse had this characteristic, including lot 70, a breakfront dressing-table cabinet of recognisably similar form.
To this is added quatrefoil motifs, in both the doors and particularly in elongated form on the base. The fretwork of the cresting, interspersed with elongated finials, is reminscent of the cresting of the Marchioness of Rockingham's cabinet, lot 35 in the Wentworth sale (£507,500). On the Marchioness of Rockingham's cabinet, the finial plinths were carved with elongated quatrefoil panels that stand proud, whereas on the present cabinet the same shapes are inset.
Another charcateristic of Wright and Elwick seems to have been their use of exotic timbers, such as the fustic used on a huge scale with the commode that was lot 65 in the 1998 sale. The present cabinet has the very unusual feature of a goncalo alves ground behind the the fretwork of the stand frieze.