One of two imperforate frame sheets of the 1982 US 20c state birds and flowers issue is valued at $27,500 ahead of a sale at Robert A Siegel.
The Daniel H and Marcel V Collection of Birds of the World auction will take place in New York on June 26.
Four imperforate sheets were created as a printing error, although one had blind imperforations and the other was cut into singles by an investment firm.
This is the first time an example has appeared on the market since 1997 and it seems likely that it will perform above expectations given its huge rarity and desirability.
A mint never hinged block of six 1934 $1 hunting permits is expected to make $16,500.
Jay "Ding" Darling, an illustrator who founded the National Wildlife Foundation in 1936, was responsible for the iconic design - which depicts a pair of ducks landing on a lake.
The specimen is taken from the bottom right of the sheet and displays strong centring and colour. There are thought to be fewer than 15 comparable blocks in existence.
A block of six 1935 $1 hunting permits will feature with an $11,500 estimate.
The sale will take place on the same day as Siegel's Rarities of the World auction, which will include a 20c St Louis Bear cover.
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