A Beatrix Potter study for Squirrel Nutkin is among the top lots of an illustration sale at Swann Auction Galleries in New York.
The work carries an estimate of $30,000-40,000 ahead of the January 28 event.
It was produced as a study for one of her most enduring characters and is likely to attract strong bids at auction. There is no date on the work, but the book (The Tale of Squirrel Nutkin) was published in 1903.
In 2008 a Beatrix Potter illustration from The Rabbits' Christmas Party made £289,000 ($424,198) at Christie's - a record for her work.
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