The Lugia Legend (113 / 123) card can be found in the Heartgold and Soulsilver set.
Recently sold 14 times and based on those sales is worth around £30.65.
Currently, there are 12 open listings for this card on ebay.
This card sells in the range of £12.91 to £48.39, making it quite volatile.
This Legend card was illustrated by Shinji Higuchi.