The Dewgong (40 / 110) card can be found in the Legendary Collection set.
Recently sold 4 times and based on those sales is worth around £35.62.
Currently, there are 5 open listings for this card on ebay.
This card sells in the range of £24.54 to £46.70, making it quite volatile.
This Uncommon card was illustrated by Mitsuhiro Arita.