David Hockney's Woldgate Woods 24, 25 and 26, 2006 is primed to become his most valuable painting at auction in November.
With an estimate of $9m-12m, it looks set to smash his previous record - set at $7.9m for Beverly Hills Housewife (1966-1967) in 2009.
Woldgate Woods is one of a recent series of works Hockney painted en plein air in his native Yorkshire that capture the changing seasons.
Gregoire Billault, head of Sotheby's contemporary art department, said: "David Hockney stands alongside Francis Bacon and Lucian Freud as one of the pillars of post-war British art.
"Ten years after we redefined the market for his work with The Splash, Sotheby's is set to once again establish a new record with Woldgate Woods, 24, 25 and 26 October, 2006.
"With the opening of the Tate retrospective early next year, along with collectors' tremendous appetite for quality, now is the perfect time to present one of the great accomplishments of the artist's late career."
The sale will take place at Sotheby's in New York on November 17 and will feature an impressive selection of works - including Gerhard Richter's AB, St James (1988), which is valued at $20m-30m.
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