There is no easy answer to this question.
You could do the NY Rule: Several dealers at NY shows have informed me that restoration actually increases the value of a book, but only if they are the ones selling it.
Or the real World rule: It depends on the extent of restoration and the book that is restored. Significant keys show less of a discount, especially rarer keys, while run of the mill books can be drastically discounted (ie Cptain America Comics #1 is likely 25% off while Avengers 8 would be 40% or more off).
From my experience, when buying a book off of ebay, a restored book can typically be purchased for 50% or more off of what a non-restored version goes for (again though key books get hit less).
I can not find any comments about restoration in last year's Overstreet.
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