Is this painting worth $100m?

YOU are looking at what is likely to become the most expensive work of art in history. $100 million perhaps.

On Wednesday, this painting by Pablo Picasso, completed when he was only 24, is going on sale at Sotheby's in New York.

It is creating a stir in the art scene as it is one of the few masterpieces available for individuals to buy and because it could bring the highest price paid for an artwork.

Art experts think the "hauntingly beautiful" painting by Pablo Picasso of a boy with a pipe will be sold for as much as $100m.

The current record is the $82.5m paid for Vincent Van Gogh's Portrait of Doctor Gachet in 1990, but specialists believe Picasso's Garcon a la Pipe a beautiful portrait of a boy holding a pipe in his left hand and wearing a garland of flowers, is in the same financial league.

"Nothing has gone over $82.5m, but it has been threatening to break the $100m barrier for some time. This Picasso may do it," New York gallery owner Richard Feigen said.