The image features a festive greeting in a black and white illustration. The central part of the image is dominated by the phrase "Merry Christmas & Happy New Year" written in a cursive font. The words "Merry Christmas" are positioned above the words "Happy New Year," creating a balanced visual effect. Adding to the festive theme, there are two banners on either side of the text. The banner on the left reads "Merry Christmas," while the one on the right says "Happy New Year." Both banners are adorned with a decorative ribbon and a gift box, further emphasizing the holiday spirit. The overall design is simple yet elegant, with the black and white color scheme giving it a classic and timeless appeal. The image would be suitable for use as a holiday greeting card or a festive decoration.