Dreamer # 24 (illustrated by Max Rugers)

In the fifth chapter of Preludes and Nocturnes, after visiting the Justice League headquarters and learning the possible location of his ruby, Morpheus travels through dreams to reach the warehouse in a small town called Mayhew, which is in upstate Gotham.

This man, while sleeping and dreaming, is one of the people who Morpheus passed through to get to Mayhew.

He appears in Sandman # 5, on page 18 in panel 5.