The Ox Cart Man is a rural New Hampshire farmer who spends his year methodically growing crops, shearing sheep, and crafting goods. He is a resilient worker, deeply invested in the land and the seasonal cycles of agriculture. After packing his cart, he walks for ten days to Portsmouth Market to sell his harvest. His actions show a highly practical and unsentimental approach to both survival and commerce.

The ox is a heavy and steady draft animal ideally suited for the task of pulling a fully loaded cart. It accompanies the farmer on a long walk to Portsmouth Market. The animal serves as the primary engine for the farm's economic cycle, pulling the heavy load before ultimately being sold at the market.

The speaker is the unnamed narrator of the poem who details the farmer's actions with a calm, admiring tone. Rather than participating in the events, the speaker carefully catalogs the specific goods the man creates, from linen to hooped vinegar barrels. The speaker maintains a quiet focus on the physical materials and repetitive motions of the man's life.