This late owl of Athens leads us into the 4th century BC. Athenian tetradrachms had an extraordinary impact on the East at that time, and the reverse of this tetradrachm is an imitation of one of them, a so-called 'owl of the East'. On the obverse, is a marvelous head and not a portrait of Tissaphernes, the great satrap of the Persian king around 400-380 BC, as assumed. It has not been proven that this head is his portrait, but nevertheless, it is one of the most marvelous heads on a coin of this period.