This cutler was listed in 1816 as a table knife manufacturer at Hawley Croft.  Apparently, Eaton operated at the foot of Hawley Croft, amongst a group of six dwelling houses and workshops.  By 1825, the business was styled Samuel Eaton & Son, a manufacturer of table knives, razors, and all kinds of cutlery.  However, it had already filed for bankruptcy under Samuel and Thomas Eaton.  A sale followed of the ‘valuable stock-in-trade’, working tools, warehouse and counting house fixtures, and household furniture (Sheffield Independent, 3, 17 July 1824).  Little information has been gleaned on the partners, though a Thomas Eaton was listed in 1833 as a ware-houseman.  Samuel Eaton, Brook Place, died on 17 July 1844, aged 65, and was buried at St George’s, Portobello.