The attribution of the present drawing was confirmed by the Comité Honoré Daumier in a letter dated 2nd May 2005.
The drawing is related to a slightly larger bodycolour of a similar subject called Pendant l'entr'acte à la Comédie Française (K.E. Maison, Honoré Daumier, Catalogue Raisonné of the Paintings, Watercolours and Drawings, Paris, 1968, II, no. 501). The composition, slightly longer on the left, varies only in details such as the man holding the programme is reading it rather than turning towards the eavesdropper, who is instead observed by the man on his left.
Another drawing of a related subject is the Oskar Reinhart Collection at Winterthur (K.E. Maison, op. cit., no. 500).