This is an English setter dog holding a bird. At the lower left, partially hidden by the frame, is "No. 4103 English Setter Copyright 1902 Muller Luchsinger & Co. New York."
The dog is in what is referred to as an iconographic wood frame. The frame is embellished with a dog collar at the upper left and lower right. It has old glass, a cardboard backing, with a wire for hanging. It has beading around the outside edge, and also near the glass.