Liz the border collie has broken a world record after being sold for $40,000 at the Ray White Rockhampton Working Dog Sale and Trial.

Liz was adopted by Queensland cattle producer, Helen Parker where she will "earn her biscuits" mustering cattle.

Cabra Glebe Working Dogs in Casino spokesperson Joe Leven told Julie-anne Sprague on 6PR Afternoons Liz's incredible ability, genetics and intelligence is what made her such a valuable working dog.