In Two Breton Girls by the Sea, two girls are depicted in traditional Breton attire, standing on a sandy beach. The colors are vibrant, with the deep blue of the sea contrasting against the bright hues of their dresses. The background features a cloudy sky, suggesting a dynamic atmosphere.

The overall composition captures a moment of leisure by the seaside. This painting is created using oil on canvas, a common medium for Gauguin. The brushwork is expressive, with bold strokes that enhance the figures and the surrounding environment. The dimensions are approximately 73 x 92 cm, making it a sizable piece that draws the viewer's attention.

The use of color and form reflects Gauguin's Post-Impressionist style. Paul Gauguin painted Two Breton Girls by the Sea during his time in Brittany, where he sought inspiration from local culture. This work is significant as it showcases his interest in the lives of ordinary people and their surroundings. An interesting fact about this painting is that it reflects Gauguin's departure from traditional Impressionism, emphasizing bold colors and simplified forms.

Today, it is housed in the Musee d'Orsay in Paris.