A 1957 Ferrari 335 S Spider Scaglietti will star in Artcurial's 2016 Salon Retromobile sale.
It carries an estimate of $30m-34m ahead of the February 5 auction in Paris.
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Fitted with a Tipo V12 engine and capable of producing 360bhp, the car was one of the most powerful racing cars of its era.
Matthieu Lamoure, managing director of Artcurial Motorcars, comments: "Both a Work of Art and the Queen of Speed, this represents the elixir of the exceptional: beauty, rarity, racing success, history, authenticity and provenance!"
The model was built for Scuderia Ferrari (Ferrari's racing wing) and was entered in the 1957 12 Hours of Sebring, where it finished sixth.
It competed in a series of other European races that year, including the Mille Miglia and the Swedish Grand Prix. In 1958 it was sold to an American team.
French collector Pierre Bardinon would be its next owner. He had it shipped to France in 1970, where it has remained ever since.
Bardinon's Ferrari collection is one of the most prestigious ever assembled. Herve Poulain of Artcurial explained: "The Bardinons had the highest requirements: the most successful Ferrari race cars!"
A unique "shark nose" 1965 Ferrari 330 GT 2+2 will auction at Russo & Steele in January.
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