The limited-edition glass bottle is the original drink recipe, before the Sugar Tax was introduced.
It expired in January 2018, and the bottle was believed to have commemorated Burns Night 2017.
The limited edition 750ml bottle features a portrait of Scots poet Rabbie Burn, and the label says 'raise a glass to the bard'.
The seller, from Glasgow, has advertised the cost of the bottle can be split into 24 instalments of £12 per month using Buy It Now.
Irn-Bru 1901: release date and where to buy the original recipe limited edition drink