Paul Gauguin made this drawing of two cow’s heads using graphite on paper. It is an evocative sketch, especially since Gauguin’s project as an artist was to distance himself from urban life and find a more authentic mode of being. Gauguin, like many artists of his time, was interested in creating an art that was not tainted by the institutions and social norms of the West. He was part of a generation of artists who were self-consciously rejecting academic art training and the traditional subjects of art such as religious or historical scenes. The fact that the artwork is a sketch of the heads of cows is significant. Cows would have been understood in Parisian society as the epitome of rural life. The image of the animal represents a simpler mode of life and also reflects the cultural milieu in which Gauguin was working. As art historians, we can analyze the context in which art like this was made and collected, in order to understand its significance.