This was posted on a FB FF group, but the poster had just found it online. I can't make out the signature, did a google image search and scoured Deviant Art but no luck. Even cleaned it up in photoshop to try and make out the signature (Zane Meteals? that's not it) but no luck. Very Turneresque but it's not his. That's an AWESOME Ben Grimm with the functional unibrow look and Johnny with the classic Kirby lines. I'd love to find out who did it to see if I could get a copy from them.
My first thought was this might have been a cover from the Marvel Knights series, but I can't verify it. It has that nice aesthetic though. This may have been a trading card image. Tough to pin down.