The Owl of Athena is an owl with exceptionally large eyes, even by the standards of the species, that has long been associated with or shown in the company of the goddess Athena from Greek mythology. This particular design comes from the silver tetradrachm coin that was used for over a thousand years in the Greek world with little to no changes in the design.

On the obverse of the 2018 1 oz Niue Silver Athena Owl Stackable Coin is the right-profile portrait of Queen Elizabeth II. Her Majestys effigy as captured here is the fourth-generation design, and it was created in 1998 by Ian Rank-Broadley. It also features text of the Queens name, face value of the coin, and the year of issue.

The reverse of each Niue Silver Athena Owl Stackable Coin features a precise replica of the silver tetradrachm coin. The Owl of Athena is featured in a right-profile relief with an engraving of AOE found to the right side of the design. This is a Greek abbreviation for the phrase of the Athenians.