In 1789, Haydn became acquainted with Marianne von Genzinger, an aristocrat in Vienna. Madame Genzinger was an admirer of Haydn's music, and their friendship developed through correspondence. Upon the death of his patron in 1790, Haydn was released from his duties as Kapellmeister to the Esterházy family. He was welcomed into Viennese society, centered around Madame Genzinger, and their friendship deepened.

Haydn sent many letters to Madame Genzinger in Vienna even during his first trip to London. However, the year after his return to Vienna, in 1793, Madame Genzinger passed away at the young age of 36. The most famous theory regarding the "Andante and Variations," written in that same year, is that it was composed in response to her death.

The work is an Andante in 2/4 time. It is a double variation work consisting of a melancholic first theme in F minor (A) and a charming second theme in F major (B). The structure of the piece is A–B–A’–B’–A”–B”–A–Coda. The intensity of the coda indeed suggests an outpouring of grief for the loss of a beloved person.

There is also a theory that Haydn might have had another beloved person in mind when composing the piece. A manuscript copy of this work, made in the same year as its composition, bears the inscription "For the esteemed Madame Ployer" in Haydn's handwriting. Madame Ployer refers to Barbara von Ployer, one of Mozart's most distinguished pupils. Mozart and Haydn maintained a close relationship and greatly influenced each other since Mozart settled in Vienna in 1781. However, the day Haydn departed for his first trip to London marked their final farewell in this life. Therefore, it is a perfectly plausible episode that Haydn dedicated this work to Mozart's beloved pupil in mourning his death.

Considering the deaths of two esteemed friends as the background for the work, the two themes—F minor for the grief of mourning and F major for recalling happy memories—might be perceived as even more vivid.