Attributed to Jacques des Rousseaux

Carl Budtz Moeller (bears his mark, not in Lugt);
Jacobus A. Klaver, Amsterdam;
bears two unidentified collector's marks (not in Lugt) 

W. Sumowski, Drawings of the Rembrandt School, vol. 10, New York 1992, pp. 5188-89, no. 2293^xx  

Unframed. Window mounted in japan paper. A tear at the upper right corner, repaired. A water-type stain at the lower left, and overall some small marks and surface dirt. Some pale foxing throughout. The chalk still strong.
"In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective, qualified opinion. Prospective buyers should also refer to any Important Notices regarding this sale, which are printed in the Sale Catalogue.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING A LOT, ALL LOTS ARE OFFERED AND SOLD AS IS" IN ACCORDANCE WITH THE CONDITIONS OF BUSINESS PRINTED IN THE SALE CATALOGUE."

This sheet was 'tentatively attributed' to Rousseaux by Sumowski (see Literature), who compared the modeling of the man's features and beard, in addition to the drawing's type and execution to a painted 'Head of an Apostle' by the artist dated 1630, in the Bredius Museum, The Hague.¹  Rousseaux travelled to Italy in 1627, and on his return entered the school of Rembrandt.  Jan Lievens also influenced Rousseaux's head studies, and indeed was the artist to whom the present sheet was traditionally attributed.

We are grateful to Rhea Blok for kindly identifying the Moeller collector's mark.

1.  See W. Sumowski, Gemälde der Rembrandt-Schüler, Landau 1983, vol. IX, p. 2510, no. 1675a, reproduced