According to the inscription on the right, this is a portrait of the painter and friend of Madrazo, Eduardo Rosales.

The detailed rendering of the face in profile stands out against the neutral green background. The very loose brushstrokes are applied with large gestures, bringing out the highlights on the forehead, nose and ear and drawing especial attention to the red button of the Legion of Honor, which Rosales received in Paris in 1867 for his work Isabel la Católica dictating her Last Will and Testament (P4625)

This work was acquired by the Museum of Modern Art in 1959.