In the foreground, a horse-drawn carriage and a handcart are visible on the street in front of a row of terraced houses, and large cotton mill buildings and factory chimneys loom in the background, above a distant church steeple.

Although recognisably the same scene, differences with his 1930 painting are evident; his refinements to the composition include the addition of a church steeple and the removal of a brewery tower in the background.

[9][10][11] The 1930 Coming from the Mill is noted for Lowry's subtle use of colour, with mixes of yellow ochre and vermilion blended to incorporate hues of peach, dusky reds and rose pinks.

[12] Raking light analysis also reveals Lowry's technique of using a knife to cut into the paint surface to create a sense of luminescence and to increases the contrast between individual elements and the background.

The horse-drawn vehicles in the foreground of both versions of Coming from the Mill show the influence of his tutor at the Manchester School of Art, Pierre Adolphe Valette.