Painted during an extended family visit to Louisiana, A Cotton Office in New Orleans captures the bustling interior of a cotton brokerage run by Degas's maternal uncle, Michel Musson. The scene teems with men absorbed in the daily rituals of commerce: inspecting cotton samples, reading newspapers, and poring over ledgers. A broad table overflowing with raw cotton dominates the center, anchoring the composition in the tactile reality of the trade that powered the Southern economy.

The painting stands out as a rare instance of a major French Impressionist engaging directly with American subject matter. Degas rendered the scene with the sharp observational clarity that defined his best work, balancing a quasi-documentary perspective with subtle compositional sophistication. The figures, many of them portraits of actual family members and associates, are arranged with apparent casualness, yet the layered depth of the interior draws the viewer steadily inward.

First shown at the 1876 Impressionist Exhibition in Paris, the work was purchased by the Municipal Museum in Pau in 1878 for 2,000 francs, making it the first Impressionist painting to enter a public collection in France.