This work occupies an anomalous place in the Gilbertian history. While written before Trial by Jury, it was not staged until afterward. It is the most finely crafted and dramatically 'tight' of the Gallery of Illustration operas.

Eyes and No Eyes is Gilbert's version of Hans Christian Andersen's "The Emperor's New Clothes." The convolutions associated with a cloak being first described as visible only to true lovers, then, in accordance with a plot twist, being visible only to 'flirts', brings Gilbert to a level approaching that of the 'higher' Savoy operas. Like A Sensation Novel, the work was rescored by Florian Pascal. While the music still smacks of Debussy, it seems to fit here better and makes for a lively, enjoyable and extremely well-crafted performance.