Walter Gilbert (1871-1946) was an English sculptor who was responsible for the Burnley War Memorial in Towneley Park and for two bronze busts of Edward Stocks Massey and Lady O'Hagan.
The busts were commissioned by the Towneley sub-committee as replacements after they had rejected two busts commissioned from Alfred Gilbert, which had been arranged by Walter Gilbert. Eventually the sub-committee relented and purchased the rejected work by Alfred Gilbert. For a detailed account of Walter Gilbert's work see an entry in Wikipedia.