The coin reverse displays the quintessential image of E.T. raising his glowing finger while pointing to his glowing heart with the opposite hand. To the left of E.T. is the 40th anniversary logo privy mark and to the right is the movie logo.

The coin obverse features the iconic scene of the full moon with the silhouette of Elliott and E.T. flying across on a bicycle. The Niue coat of arms appears at the bottom of the moon face, which takes up the entire obverse.