La Seance du Matin by Henri Matisse (1869-1954) is to headline Sotheby's Impressionist and Modern Art Evening Sale in New York on May 7.
It's valued at $20m-30m.
The work dates to 1924 and depicts the artist's studio assistant Henriette Darricarrere, who appears in a number of his paintings.
It's typical of the majority of works from his Nice period, which date from his arrival in the city in 1917 to around 1930, in that it utilises more traditional painterly techniques than the avant garde work he produced in Paris in the years prior.
Matisse's auction record stands at $41.1m for Les coucous, tapis bleu et rose, which sold at Christie's Paris in 2010.
His values remain relatively low in comparison to some of his contemporaries - including close friend Picasso, whose Garcon a la Pipe sold for a then auction record $104.2m at Sotheby's New York in 2004.
Picasso's Tete de Marie Therese (1934) is valued at $15m-20m.
The painting is a highly abstract rendition of Marie-Therese Walter (1909-1977), who was the artist's muse and mistress between 1927-1935 and inspired some of his most iconic works - including Le Reve.
Christie's will hold its post war and contemporary evening sale in New York on May 13, with a number of major works on offer including Francis Bacon's Three Studies for a Portrait of John Edwards (valued at $80m) and Andy Warhol's White Marilyn ($12m-18m).
We have this superb autographed postcard from Pablo Picasso.
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