In Sebastián Martínez y Pérez (1747–1800), Francisco de Goya captures the likeness of a man in formal attire. The colors are rich and deep, with dark tones contrasting against lighter highlights. The figure is set against a muted background, which emphasizes his presence.

Goya's brushwork reveals texture in the clothing and a sense of depth in the facial features. This painting is executed in oil on canvas, a common medium for Goya. The dimensions are approximately 90 x 120 cm, making it a substantial portrait. The artist employs a realistic style, typical of the Romanticism movement, which focuses on individual expression.

The attention to detail in the subject's expression and attire showcases Goya's skill in portraiture. Francisco de Goya painted this portrait during a time of significant political and social change in Spain. Sebastián Martínez y Pérez was a notable figure in the Spanish court, and Goya's choice to portray him reflects the artist's connections to the aristocracy. An interesting fact about this work is that it exemplifies Goya's transition from the Rococo style to a more personal and expressive approach, characteristic of his later works.