NEW YORK, NY.- A restored copy of Detective Comics #27 (DC, 1939) CGC Apparent VF 7.5, the monumental debut of the Caped Crusader — the second most sought-after of all comic book titles — will cross the auction block on Friday, Feb. 20, as part of Heritage Auctions' Comics & Comic Art Feb. 19-21 Signature® Auction at the Fletcher-Sinclair Mansion (2 E. 79th Street, at 5th Ave.). It is expected to bring $100,000+.

"A few restored copies of Action #1, the debut of Superman, have broken the $100,000 mark at Heritage," said Ed Jaster, Senior Vice President of Heritage Auctions. "This copy of Detective #27 could be the second restored copy of this issue to reach that level. This is a cornerstone book for any collection and we expect bidding will be appropriate to the rarity and the condition."

Just a year after his debut in Detective Comics #27, Batman was starring in his own eponymous title and a CGC-Graded VG+ 4.5 copy of the first issue, Batman #1, presents a superb opportunity for the right collector. It is estimated at $65,000+.

A trio of superb original pieces of comic art sit atop the offerings on the art side of the auction, including Hal Foster's striking, hand-colored Prince Valiant Sunday Comic Strip dated 2-10-46 (King Features Syndicate, 1946), the famous "Wedding of Val and Aleta," easily one of the most attractive Hal Foster pieces that the company has ever offered. It is valued at $50,000+.

The other two arms of the art trinity consist of Dave Cockrum and Bob Wiacek original cover art for Uncanny X-Men #162 (Marvel, 1982), which Heritage experts believe to be just the second solo Wolverine cover of the title, after issue #133, and possibly just the third in all of comics, with issue #1 of the Wolverine limited series the only other one preceding it, and the amazing Frank Frazetta cover art for Ghost Rider #17 (Magazine Enterprises, 1950), a scintillating and compelling cover. Both pieces also carry a $50,000+ estimate.

Further highlights include, but are not limited to:

• Fantastic Four #1 (Marvel, 1961) CBCS VF+ 8.5: Cover and art by Jack Kirby. Currently sitting at #3 on Overstreet's list of Top 20 Silver Age Comics. Estimate: $40,000.

• All Star Comics #8 (DC, 1942) CGC VG/FN 5.0: The origin and first appearance of Wonder Woman (aka Diana Prince). From the Greg Reece Collection. Estimate: $30,000+.

• Action Comics #10 (DC, 1939) CGC GD/VG 3.0: Just the third cover appearance of the Man of Steel, this is just the second blue label copy that Heritage has offered and only the fifth copy the company has offered, period. Estimate: $30,000+.

• Carl Barks and Tony Strobl Walt Disney's Comics and Stories #279 Cover Original Art (Gold Key, 1963): An outstanding and rare group of items for any Carl Barks fan. Estimate: $25,000+.

• John Byrne and Terry Austin Uncanny X-Men #142 Page 20 "Days of Future Past" Original Art (Marvel, 1981): The climax of this classic story and the moment that saved the X-Men's world. Kitty Pryde throws off Destiny's aim and Senator Kelly's assassination is prevented, as is a chain of events that would have led to a totalitarian state run by the Sentinels. Estimate: $20,000+.