The black-and-white image taken by photographer Steven Meisel, shows a topless 32-year-old Madonna reclining in bed while smoking a cigarette.
The photograph was a part of a series of X-rated photographs, which were never used in the singer's controversial 1992 book "Sex", reports aceshowbiz.com.
The sale will come as a blow to the 53-year-old pop superstar who has previously claimed she has never been able to put the erotic tome behind her.
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