The black and white photo by British photographer David Bailey will be sold by Christie's in New York on Dec. 7. It shows the topless couple embracing.
Christie's is estimating that the 33-inch-by-33 1/4-inch print will sell for $8,000 to $12,000.
Tate, Polanski's wife, was murdered in 1969 by followers of Charles Manson.
In 1977, Polanski was accused of plying a 13-year-old girl with champagne and a Quaalude pill and then raping her. He fled the United States the day he was to be sentenced on a charge of unlawful sexual intercourse.
Polanski was arrested in Switzerland on Sept. 26.
