The Lugia Legend (114 / 123) card can be found in the Heartgold and Soulsilver set.
Recently sold 16 times and based on those sales is worth around £47.06.
Currently, there are 5 open listings for this card on ebay.
This card sells in the range of £21.62 to £72.50, making it highly volatile.
This Legend card was illustrated by Shinji Higuchi.