Osborne painted several pictures on the theme of 'Milking Time' in the early 1890s. These were set out of doors, but the present drawing is set indoors. It has verve and character, the figures and animals being large, the composition pleasing, and the drawing precise yet relaxed. Osborne focuses upon the intimate scene, the figures viewed from behind, perhaps conversing with one another. A man looks on while a girl, seated on a little stool, milks the cow. Another animal rests beside them.
Osborne uses the pencil to render outline and shadow, evoking a sense of volume and space. The man's loose clothes, felt hat, and trousers tucked over his shoe, add to the rustic quality. The reclining weight and turned head of the cow on the right are well conveyed.
Written notes on the upper part of the picture, for example: 'strong light, value of legs against ground and straw', and 'note planes in woman's head, cool light from north', indicate that this is a working drawing and Osborne wished to make a detailed painting of the subject.
The central figure of the girl and cow are similar to the figures in an oil sketch for Milking Time.