OSIRIS narrow-angle camera image taken on 2 January 2016, when Rosetta was 86.8 km from Comet 67P/Churyumov–Gerasimenko. The scale is 1.57 m/pixel.
The image shows an edge-on view across the Imhotep region on the comet's large lobe.
More details via the OSIRIS Image of the Day website.