The identity of the sitter in this portrait has been lost over time. There is no entry in Reynolds’ appointment book for a sitting with a “Miss Jacobs,” though that name was attributed to the print of the painting issued in 1762. Later scholars have suggested that the subject was a professional singer, and that her first name was Esther. The Frick’s print bears the title Miss Roberts alias Mrs. Glynn, while another inscription below references the Miss Jacobs name.