Upholders provided funeral materials and services to the elite and middling ranks in the eighteenth century. They were part of a funeral undertaking trade which had emerged by the end of the seventeenth century with a handful of full-time suppliers of funeral goods and services. The establishment of funeral undertaking as a trade meant that, rather than contracting with multiple suppliers and tradesmen, the deceased’s family could have an undertaker ‘undertake’ all the arrangements. Moreover, funeral goods could be purchased or rented, which gave the consumer choices and purchasing power. Consumerism in the funeral undertaking trade had grown rapidly by the middle of the eighteenth century, and upholders became a main provider in London. This chapter establishes the reasons why the funeral undertaking trade began emerging in the last decades of the seventeenth century. It also explains why upholders were often associated with this trade and considers the changes to the commercial environment after 1760, which attracted more upholders to this business. Finally, it examines upholders’ business practices and business risks specific to funeral undertaking.