OSIRIS narrow-angle camera image taken on 27 February 2016, when Rosetta was 29.6 km from Comet 67P/Churyumov–Gerasimenko. The scale is 0.53 m/pixel. The view looks across from the small comet lobe in the foreground, to the neck (middle) and the large lobe in the background.
More details via the OSIRIS Image of the Day website.