This elegant chair-back pattern, with looped ribbons in Roman pelta-shield form relates to a design, in the manner of James Wyatt (d. 1813) in the 1788 Estimate Sketch Book of Gillows of London and Lancaster (L. Boynton, Gillow Furniture Designs 1760-1800, Royston, 1995, no. 272). A related back, with additional carving, features on chairs provided in the 1780s for Friedrich Wilhelm II and inventoried as 'English' at Berlin Castle in 1793.
An identical armchair, possibly one from the present set, is illustrated in F. Lewis Hinckley, Hepplewhite, Sheraton & Regency Furniture, New York, 1987, p. 61, fig. 83-84.
A set of dining-chairs of the same model as the present armchairs are included as lot 109 in this sale.