This piece is from the series of paintings called The Treachery of Images. Year 1928-1929.
Oil in Canvas. Its is an image of a pipe and in Frech, the text says "This is not a pipe". I think what he was trying to say is that even though this is a very realistic painting of a pipe it is still not a pipe, just an image of one. You caould not pick it up and stuff tobacco in it.