A 6.5-graded copy of Detective Comics #27 will lead the sale of the comic book collection of Bob Kane (co-creator of Batman) at ComicConnect - with one pre-bidder already offering $260,000.
The online sale will run from August 4-25.
The comic features the first appearance of Batman, one of the most popular characters in the DC canon.
After its huge success with Superman in 1939, the company was eager to create a roster of superheroes.
Kane pitched "the Bat-Man", a character inspired, in part, by the onscreen exploits of Zorro.
Milton "Bill" Finger, who helped develop the character, recalled in The Steranko History of Comics: "I went over to Kane's, and he had drawn a character who looked very much like Superman.
"He had two stiff wings that were sticking out, looking like bat wings. And under it was a big sign ... BATMAN."
While the collection is not the highest graded, the fact it was owned by Kane is likely to ensure lively bidding.
Comic Book Resource reports that Stephen Fishler, CEO of ComicConnect, commented: "Treasures like this only surface once in a blue moon.
"I was lucky enough to know Bob Kane. He told me, along with others, that he was just 17 when he sold the Batman character to an unwitting DC.
"Once the franchise took off, he leveraged that to renegotiate his contract with DC, and the file copies were part of the deal."
Earlier this year an 8.0-graded copy of Detective Comics #27 made $137,000.
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