A head of a bald, bearded man, turned slightly and inclined to the left. The drawing is a study for the head of St Peter in Pier Francesco Foschi's painting of St Peter and the Blessed Filippo Benizzi, flanking a miraculous image, in the church of San Benedetto, at San Frediano a Settimo, to the east of Pisa.

Traditionally attributed (Inventory A) to Daniele da Volterra, and catalogued as such by Popham (in P&W). F. Antal (review of P&W, in Burlington Magazine, 1951, p.32) suggested instead a copy after Andrea del Sarto, and the drawing was associated by J. Shearman (Andrea del Sarto, 1965, I, p. 127; II, p. 385, pl. 105b) with a figure in Sarto's Panciatichi Assumption in the Galleria Palatina, Palazzo Pitti, Florence. R. Monti (Andrea del Sarto, Milan 1965, pl. 198) tentatively attributed the drawing to Sarto himself. The connection with Foschi's altarpiece was made by Antonio Pinelli, 'Pier Francesco di Jacopo Foschi', Gazette de Beaux-Arts, 1967, pp. 87-108; p. 93 and n. 19. A closely related drawing of a head by Sarto was sold by Gestas & Carrère, Pau, France, December 2016.

On the verso is a study of drapery and some locks of hair, revealed during conservation in 1979, that cannot be associated with the same painting. Shearman associated the drapery with Sarto's Justice in the Scalzo, Florence (as recorded in the reprint of Pohpam and Wilde, 1984, p. 395).