Howard Wagner is Willy’s boss, and he inherited the company from his father when he died. Although he only appears in one scene in Act 2, he is a frequent topic of discussion between Linda and Willy as she begs her husband to ask for a job in New York. Willy believes that Howard will understand his desire to stop traveling and accommodate his request, but when he finally asks the question, he meets significant resistance. During their entire interaction, Howard is impersonal to the point of being rude. The fact that a majority of his attention is focused on his new dictation machine rather than his employee of over 30 years highlights his cold, uncaring personality. To Howard, the employees of his company are mere numbers whose only value comes from how much money they can make. Willy attempts to win Howard over by explaining the close relationship he had with his father and the role he played in his own life, but these personal stories do nothing to change his mind. Instead, Howard talks down to Willy and fires him, leaving him without a source of income knowing full well that he is struggling financially. This interaction ultimately functions as a microcosm of the broader changes in business that Willy has faced throughout his career. What was once a job where charisma and personal connections were of the utmost importance has become a numbers game, and this shift leaves Willy powerless. Howard, meanwhile, never had to build a career for himself and therefore cannot comprehend the challenges that Willy faces. He makes the decision to fire him without considering the human cost of his choice, and unfortunately, his lack of compassion has deadly consequences.