She created this painting as a way of thanking him for his services. Dr Eloesser was a friend of Diego Rivera, whom she married on August 21, 1929. The Portrait of Dr Leo Eloesser was painted in the doctor's home which was located at 2152 Leavenworth Street in San Francisco.

In the Portrait of Dr Leo Eloesser, a man with a moustache is standing next to a table with a replica of a boat. He wearing a full suit with a high collar. The colours used in this painting are very earthy, with various shades of brown that range from deep to light. Only the shirt of Dr Eloesser and the sails of the boat are white. Kahlo was a self-taught artist and her work has been considered primitive or Naive which is the name given to those who have not had any formal art education. The Portrait of Dr Leo Eloesser does not look as realistic as other well-known portrait artists, but the doctor is still recognizable.

The ship in the Portrait of Dr Leo Eloesser is based on a real ship that was owned by the doctor. He sailed this boat in the San Francisco Bay at night. This painting was done in oil and painted in the year 1931. Kahlo named the ship, Los Tres Amigos or The Three Friends for the friendship between herself, Dr. Eloesser and Rivera. The doctor was a true lover of the arts. He was an admirer of Kahlo's work and was grateful for the portrait and the friendship which lasted till her death in 1954. Since the Portrait of Dr. Leo Eloesser was created for the doctor himself, it was probably in his home. The current owner of the painting is the University of California, School of Medicine located in San Francisco, California.