$40 MILLION AND SHE'S ALL YOURS ???

The masterpiece, titled Big Sue, by British artist Lucian Freud, 85, is tipped to fetch £18million at the sale in New York.

London benefits supervisor Sue Tilley, now 51, who posed for the picture in 1995, said: “I think he picked me because he got value for money. He got a lot of flesh!”

While Sue might not be a typical oil painting, the picture will be the most expensive piece of work by a living artist.

It is on view at Christie’s in London from today.