The 3,000-year-old bust was part of a statue of the God Amen the most revered deity of the Egyptian empire. It will global auction house Christie's sale.
"The facial features full mouth with slightly drooping lower lips, and almond-shaped slanted eyes with a deep depression between eyes and eyebrows are those of Tutankhamen.
"Similar representations of God Amen also with facial features of the young king were carved for the temple of Karnak in Egypt, as part of the royal restoration programme," Christie's said.
One of the last kings of the 18th Dynasty, Tutankhamen was nine when he became the Pharaoh and reigned between 1333 BC and 1323 BC. This period is considered the golden age of ancient Egypt, not only in terms of regional and cultural influence, but also because of the incomparable beauty and quality of the art produced then.
Tutankhamen is the most famous Egyptian Pharaoh, owing to the phenomenal discovery of his intact tomb in the Valley of Kings in 1922 by Howard Carter and Lord Carnarvon.
The quartzite bust was one of the devices used to "align the ruling king with deities", and is a testament to the craftsmanship of Egyptian sculptors during the Amarna period.
"The distinctive crown, which would have been surmounted by tall double feathers, is part of the God's iconography," Christie's said about the 28.5 cm-high stone sculpture.
( With inputs from IANS )