The Bagpiper Sir David Wilkie 1785-1841
Scottish genre painter (Scottish equivalent of Teniers and Brueghel). Studied in Edinburgh at the Royal Academy.

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Most people are more familiar with the engraving however

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While on eBay I found a slightly different version. Notice the difference in the bellows air pipe and the tying job in the stocks.

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And a viewer sent this in to me... it appears to be a study

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