A nude painting of Madonna and ex-husband Guy Ritchie failed to sell at a Scottish auction.

The painting, the work of Peter Howson, depicts an overly muscular Madonna lying nude while Guy Ritchie looks on.

The estimated sale price was $33 000 but it failed to make it past the $22 000 reserve price tag, reports Female First.

"The auction was very successful, however, surprisingly Peter Howson's controversial piece 'Madonna and Guy' did not sell on the day," a spokesperson said.

"The painting is still for sale and we would be delighted to hear from anyone who is interested in this much talked about piece of Scottish art history".