This chair is one of a distinctive group of Windsor armchairs made in the West Country, possibly in Exeter. An example is in the Cotton Collection, The Geffrye Museum, London. Typical characteristics are large, contoured elm seats, hand-shaped spindles (three each side of a vasiform splat), hatchet-shaped toprail and cabriole front legs with a shallow curve, as distinct from the more vigorous cabriole legs found on Thames Valley Windsors. The turned rear legs are simulated as bamboo, which is a distinctive and unique feature of the chairs in this group
Dr B.D Cotton.