When a man paints a naked woman he gives her less than poor Nature did. I can conceive of few circumstances wherein I would have to paint a woman naked, but if I did I would not mutilate her for double the money. She is the most beautiful thing there is — except a naked man, but I never saw a study of one exhibited.
Letter to his father, Benjamin Eakins (1867), quoted in Lloyd Goodrich, Thomas Eakins: His Life and Work (1933).