Theres a fine line between 'art', and a lot of other things. Too often I see people labeling everything art - this blob of random colors is art, this trianglular statue is art, etc.

To me, its just a lewd picture, not art.

However, from your comments I'm guessing you're driving at a discussion of what exactly is art, and how this picture either does or does not qualify as art.

My answer is this: does it matter what label you assign it? Call it art, call it trash; it doesn't change the picture in any way. If you find it beautiful; go ahead and call it art. No one's stopping you. In my mind, calling something 'art' is either complimenting a creative work, or (and sadly, more often), just a cheap attempt at attracting attention too, or adding significance to something.

I'm not criticizing the author of that picture, or anyone who calls it art; I just feel that it is not deserving of the title.