Goya completed this portrait of his longtime friend, Martín Zapater (1746-1803), in 1790. The two probably met during Goya's studies in Zaragoza and kept in touch via an active correspondence that spanded over twenty-five years. Zapater became a notable tradesman working for the nobility and sat for a second portrait also done by Goya in 1797 (Museo de Bellas Artes de Bilbao, Spain). In the Ponce picture, Zapater wears a blue silk coat and holds a letter appropiately signed and dated by Goya, an homage to their enduring friendship preserved in over 140 letters.
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