The appraised work appears to be a signed offset lithograph titled "Cow Going Abstract (Triptych)", executed by American artist Roy Lichtenstein (1923-1997) conceived in 1974 and printed in 1985. The print was published by Plura Edizioni for an exhibition held in Milan in March 1985, featuring Lichtenstein and several other Pop Artists. The estimate provided is based on comparables recently offered and sold at auction. The appraised work's size, composition, medium and condition (based on images provided), as well as the artist's current auction market were taken into consideration when determining the estimate. In many cases, pricing for similar examples available on the primary (retail) market vary, and are often higher than secondary (auction) market examples.