A 1792 portrait by Francisco de Goya depicting the merchant Sebastián Martínez y Pérez, captured with psychological depth and restrained brushwork.

Painted in 1792, this portrait depicts Sebastián Martínez y Pérez, a wealthy merchant and art collector from Cádiz who provided hospitality to Goya during the artist's recovery from a severe illness. The work captures the sitter in a moment of quiet contemplation, seated at a desk with a letter in his hand. Goya employs a restrained palette, focusing the viewer's attention on the subject's face and the texture of his dark coat.

The background consists of a muted, greenish-grey tone, which provides a neutral setting for the figure. Goya uses loose, confident brushwork to define the contours of the subject's clothing and the chair, while the face is rendered with greater precision and psychological depth. The sitter's expression is composed, reflecting his status as an enlightened member of the Spanish bourgeoisie. The letter held by Martínez contains a dedication to the artist, acknowledging their personal connection.

This portrait is characteristic of Goya's approach to depicting his contemporaries. He avoids excessive ornamentation, preferring to convey the character of the individual through posture and gaze. The lighting is directed, creating subtle shadows that give the figure a sense of physical presence within the frame. The composition is balanced, with the diagonal line of the desk and the sitter's arm guiding the eye across the canvas. As a piece of historical documentation, the painting offers insight into the social circles Goya inhabited during his career. It remains a clear example of his ability to balance formal portraiture with a direct, honest observation of his subject.