Hi Gary - I think it's supposed to be a walnut brown, but brown itself isn't really "a colour" and of course no two walnuts are identical; so much for precision on that one. Out of curiosity I just checked out what Lightroom thinks it is, and What Silver Efex Pro 2 thinks it is - two completely different appearances of course. I think in a case like this the best you can do is tone it to what you think looks good for the image or what your eye's memory tells you it looked like in the darkroom of the film era. I tried to search for an L*a*b* recipe for sepia and none turned up. I did learn, however, in paper by a Mr. Steven Berkowitz, that: <<Sepia Toner gets its name from an artists’ pigment made from the common Cuttlefish that lives in the English Channel, Sepia officinalis>>, so that would be the place to begin unraveling the roots of the colour values. :-) The same text goes on to say: <<The actual tone varies greatly depending on the negative, the brand and type of paper, and how the prints are processed in Fixer, Fixer Remover and Final Wash. The formulae of both the bleach and toner can also be varied to extend the range even further.>> So maybe there is no "formal" colour value for it.