Athena was painted digitally as card art for the card game "Pantheon" produced by Signal Fire Studios. Some reference for the model's upper body was taken from [link]
This is a digital painting and not a photo manipulation. It was not painted over a photo either. This was free hand painted albeit digitally with a waccom board.
In Greek religion and mythology, Athena or Athene is the goddess of wisdom, courage, inspiration, civilization, law and justice, just warfare, mathematics, strength, strategy, the arts, crafts, and skill. Minerva, Athena's Roman incarnation, embodies similar attributes. [link]