The Lugia (149 / 147) card can be found in the Aquapolis set.
Recently sold 12 times and based on those sales is worth around £514.69.
Currently, there are 5 open listings for this card on ebay.
This card sells in the range of £274.12 to £755.26, making it highly volatile.
This Rare Secret card was illustrated by Naoyo Kimura.