One of my latest aquisitions from Anime Taro and the last Sailor Moon cel I've bought in quite awhile. This is such a unique cel-- I just knew that I had to have it when I saw it during Taro's big Sailor Moon update. It was kinda expensive at $125 for an eyeball shot (maybe because the ever elusive Neptune appears in it?), but I'm such a sucker for odd perspective cels. 
Perhaps someone can help me here. The eye obviously belongs to Sailor Mars (her eyes always did look more black then violet to me) and it is the image of Sailor Neptune and a mirror parody of Nephelenia reflected within the pupil (I love it when anime does that!) This cel should be from Stars episode 171 --Ai Yueni! Hateshinaki Makai no Tatakai -- the scene where Sailor Mars & Sailor Neptune fight the mirror parody, but for the life of me I can not pinpoint this cel. There is even a close-up of Mars' eye when she is about to fire upon the captured Neptune & the Nehelenia lookalike, but I don't see any reflection within the pupil in my fansubs. In fact, the eye looks just like like the A-3 layer in my set-up...

The shading is a bit odd in the above pic since the layers were stapled together; thus the bottom A-3 would not lie flat against the scanning plate.
I don't believe that the Neptune & Nehelenia layer were overlaid by accident since the B-3 layer fit perfectly within the outline of the pupil. So where is this from? Are my fansubs just so cruddy that I can't see the reflection properly? 
Oh well, it's still a neat cel and it matches my Raphael-sama eyeball cel quite well. 
Unfortunately, this is one of the cels that was accidentally scanned in at lowest resolution instead of highest, so the pics aren't quite up to par. Oddly, the actual colors in Neptune are pretty good for my current scanner. A matching sketch was included with the set but it's so stuck to the bottom layer of the cel that I'll probably have to tear it to ribbons to peel it off. However, you can see the top of the sketch peeping out in both scans.
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