The worth of Cowboy Bebop cels has been 
fluctuating. Not long ago they were at their 
peek since it's debut at Toonami but now it's 
gone down a bit. I imagine that cel is worth 
between 100 and 200 dollars at this point in 
time. (dollars down for it being a profile and 
with eyes closed)  It's a really cute shot though 
and that could increase the value some. 
Depending on whether or not it's custom 
framed also adds some, as custom framing 
can cost hundreds of dollars. I'd add on about 
100 to the value if it's custom framed with uv 
protectant glass. If it's not custom framing, 
don't add on too much to the value. 

Anyway, I haven't bought myself a Bebop cel in 
awhile, so I'm not really sure on the value at 
this point in time. If you'd like someone else's 
opinion, Revolutionary Girl has collected a lot 
of Bebop in the past and I'm sure she'd give 
you her thoughts on it. :)