The Lugia (149 / 147) card can be found in the Aquapolis set.
Recently sold 7 times and based on those sales is worth around £477.83.
Currently, there are 4 open listings for this card on ebay.
This card sells in the range of £197.82 to £757.84, making it highly volatile.
This Rare Secret card was illustrated by Naoyo Kimura.