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

Most people are more familiar with the engraving however

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

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