The New York gallery that brought you the sculpture of a dead, naked Paris Hilton has now sculpted a memorial of sorts for Oprah Winfrey.

The Leo Kesting Gallery in Manhattan has unveiled a life-sized monument featuring "puppy versions" of her Winfrey's Cocker Spaniel, Sophie, and Golden Labrador, Gracie -- atop the talk show icon's head.

The monument is titled, "Memories of Sophie and Gracie: A Puppies' Memorial."

"To represent Sophie and Gracie together, joined in Oprah's memory as they were in life and in Oprah's heart, the artist depicted them as conjoined at the hip and sharing a common tail," said co-director John Leo. "The dogs are shown standing on the flowing-maned golden likeness of Oprah's head, in reference to how the dogs' deaths may be weighing heavily on Winfrey's mind. "Losing two beloved pets within a year is likely to take its toll on anybody."

According to the gallery, the monument "is inspired by the Oprah press releases that announced the passing of Gracie, who choked on a ball last year, and the passing of Sophie, who died in March."

Oprah subsequently dedicated a show last month to investigating abuses at puppy mills to Sophie, who died from kidney failure.

The gallery also unveiled a similar monument of Winfrey, featuring an "O" atop her head. It recently unveiled last month a half-scale sculpture called the "Oprah Sarcophagus" and another, called the "Oprah Burial Mask."

The gallery said that the puppy memorial piece is also meant to highlight "the overlooked threat of accidental pet fatality by common household products.

"Given the natures of the demise of Oprah's dogs, we feel the horrors of a puppy mill could be inconsequential compared to the poison hazards pets face in the home. Leaving a puppy mill for a nice home could be like jumping from the frying pan into the fire for some pets," said David Kesting, the co-director of the gallery. "According to the APCC (Animal Poison Control Center), the anti-freeze commonly leaked on garage floors, for example, is sweet smelling and tasting to pets, but it causes kidney failure and death."

The piece was done by controversial artist Daniel Edwards, who also sculpted the Paris Hilton Autopsy statue along with her forlorn pet Chihuahua, Tinkerbell, and a nude Britney Spears giving birth on a bearskin rug.

"The memories of Oprah's pets could serve as a reminder to all pet lovers that this may be a good time to thoroughly 'puppy-proof' their pet's habitats," Edwards said.

Edwards also sculpted a pro-euthanasia monument to Kentucky Derby winning racehorse Barbaro.

The public reception for "Memories of Sophie and Gracie: A Puppies' Memorial," is set for May 22.