Italian artist Maurizio Cattelan made a toilet from solid 18-karat gold.
It weighs about 220 pounds.
People first saw and even used the gold toilet in 2016 at the Guggenheim Museum in New York.
In 2019, thieves broke into Blenheim Palace in England and stole the toilet in only five minutes.
Police caught the thieves, but the toilet was never found.
Many people think it was cut up or melted for the gold.
The artist says he made more than one copy of his artwork, called America.
Now a second gold toilet will be shown at Sotheby's, a famous auction house in New York.
Visitors can look at it for 10 days, but they cannot use it.
The starting bid will be the value of the gold on the auction day.
This is about 10 million dollars, but the price may go higher if collectors want it.
The artist wants people to think about the difference between the material value of gold and the artistic value of ideas.
Cattelan once sold a real banana taped to a wall for more than 6 million dollars.