The Lugia Legend (113 / 123) card can be found in the Heartgold and Soulsilver set.
Recently sold 21 times and based on those sales is worth around £41.09.
Currently, there are 5 open listings for this card on ebay.
This card sells in the range of £15.47 to £66.71, making it highly volatile.
This Legend card was illustrated by Shinji Higuchi.