Andreas Gursky's great image 99 cent goes on the auction block May 10 at Sotheby's and carries a pre-sale estimate of $1 - $1.5 million. Although unlikely to eclipse the $2.9 million record set by Edward Steichen in February, a few heated bidders may make this photo the most expensive ever sold. Interestingly enough, in the recent New York Magazine article about the art market, Gursky is often sited as one artist who's market is unsustainable. 99 cent will be an interesting test of Gursky's staying power. As for me, I just wanted an excuse to post the image on my blog, but will predict that the piece will sell for over the high estimate. Size matters: its 11 feet wide and will look great in any hedge fund manager's Tribeca loft.