136-138 Eastgate was assessed by English Heritage in May 2013, as part of the Louth Defined Area Survey. It was decided that the criteria for listing was not met in this instance, as, although the external appearance of the building makes a considerable contribution to the Louth Conservation Area, the almost complete loss of the interior plan form and detail have had a significantly negative and harmful impact. 136-138 Eastgate are a pair of mid 19th century semi-detached houses, modified for business use in the 20th century. It is built of brick with slate roofs, and has a broad T-shaped plan, stepped back to a narrower section to the south, and with steps rising gradually to paired entrances to the north. The front section is of three storeys and four bays, the outer bays advanced slightly, each presenting a gable with broken pediment to the north elevation. The ground floor has paired recessed front doors under tall arches with keystones rising above dentilled cornices, entablatures supported on columns with Ionic capitals. The outer bays have bay windows which have sashes with margin lights to the front, the glazing separated by narrow pilasters, with a dentilled cornice above the fascia. The section to the rear has two storeys with a single-storey lean-to to the west storey, and there is a modern single-storey addition to the south. 136-138 Eastgate fall within the area to the south of Eastgate developed before 1839, but are not shown on the map of that date, nor do they correspond with buildings shown on the final version of Brown's Panorama. They are shown on the first edition Ordnance Survey map of 1889 as a pair, forming a long symmetrical building, its plan stepped in to the south, with steps to the entrances to the north; this plan remains unchanged on the OS map of 1906. Subsequent alterations in the 20th century have included the conversion of the two properties into restaurants, and some additions and alterations to the rear. {1}{2}