A PGA 7.5-graded restored copy of Detective Comics #27 (featuring the first appearance of Batman) will cross the block at Heritage Auctions, with bidding due to start at $32,000.
The issue was released in 1939 and introduces the iconic character in The Case of the Chemical Syndicate.
This early version is considerably more violent than later iterations - at one point a baddie is thrown into a tank of acid.
Heritage comments: "This monumental issue touts 'The Amazing and Unique Adventures of The Batman!' but it seems that DC didn't quite realize the significance of Batman's first appearance -- the announcement is dwarfed by the giant logo of the classic title.
"Today, of course, this comic book is the second most valuable of all, after Superman's debut in Action Comics #1.
"A few restored copies of Action #1 have broken the $100,000 mark, in Heritage auctions, and this copy of Tec #27 could be the second restored copy of #27 to reach that level."
A 4.5-graded copy of Batman #1 (1940) carries an opening bid of $31,000 ahead of the February 19-21 sale.
The issue was the first solo outing for Batman and was released after a strong reception to his first story the year before. One 9.2-graded copy sold for $850,000 in 2012.
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