Paris, France: Maison Martin Margiela.
Edition size unknown
A half pair of glasses repurposed as a magnifying glass (with two and half times magnification) by the acclaimed Belgian fashion designer. Beautifully packaged.
Available for $105, from Third Drawer Down, here.
Check out their multiples page, here, for affordable works by Douglas Gordon, Lawrence Weiner, Terry Richardson, Ai Wei Wei and others.