Goldsmith was preparing an edition of the Spectator for an Irish publisher, William Wilson (c. 1745–1801), who was once described by Charlemont, the first president of the Royal Irish Academy, as ‘the most spirited printer in this spiritless City’. Wilson published Dublin editions of popular novels such as The Expedition of Humphry Clinker (1771) and Robinson Crusoe (1781) and supplied books in bulk to Marsh's Library in Dublin, Ireland's first public library. He edited the Dublin Directory 1772–1801, an important overview of Dublin's commercial activity initiated by his father, Peter, in 1751. A letter from Wilson to Goldsmith sounded him out on the idea of an Irish edition of the Spectator and asked him for his terms. Wilson did eventually publish an eight-volume edition in 1778. Prior’s list of Goldsmith's books (II: 583) also includes an eight-volume edition of the Spectator (1729).

The copy-text is the manuscript in the British Library. It was first published by Balderston in 1928. It is addressed, ‘To | The Revd Doctor Percy.’ ‘Sent’ is inserted with a caret, in a different hand and in pencil after ‘I have’ in the final sentence.

Ill call or send on Sunday morning, being constrain’d for time.