The Hatter may be modeled on which Oxford furniture dealer?

The Hatter may have been modeled on Theophilus Carter, an Oxford furniture dealer.

Carter ran a furniture and upholstery business on Oxford's High Street and was known in later accounts for his eccentric appearance and habit of wearing a top hat pushed toward the back of his head. Those details helped inspire the traditional identification of Carter with John Tenniel's illustration of the Mad Hatter.

The association is plausible but not proven. The claim became prominent in the twentieth century, based partly on recollections and biographies rather than a surviving statement from Lewis Carroll or Tenniel. No firm evidence shows that Carroll instructed Tenniel to copy Carter, so “may be modeled on” is more accurate than “was definitely modeled on.”

The other names are linked to different Alice associations. Henry Liddell was Alice Liddell's father, Robinson Duckworth was part of the boating party connected with the story, and Alexander Macmillan was the publisher of the Alice books. The Hatter himself is never given a personal name in the novel.