The engraving found in Gorham's Cave in Gibraltar consists of a deeply impressed cross-hatching carved into rock.
Its analysis calls into question the view that the production of representational and abstract depictions on cave walls was a cultural innovation introduced into Europe by modern humans, researchers said.
On the contrary, the findings support the hypothesis that Neanderthals had a symbolic material culture.
The production of representational and abstract depictions on cave walls is seen as a key stage in the development of human cultures.
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It has also frequently been used to suggest that there were marked cognitive differences between modern humans and the Neanderthals who preceded them, and who did not express themselves in this way. The recent discovery in Gorham's Cave changes the picture, they said.
It consists of an abstract engraving in the form of a deeply impressed cross-hatching carved into the bedrock at the back of the cave.
At the time it was identified it was covered by a layer of sediment shown by radiocarbon dating to be 39,000 years old. Since the engraving lies beneath this layer it is therefore older.
Researchers at the PACEA Laboratory in France undertook a microscopic analysis of the engraving, produced a 3-D reconstruction of it, and carried out an experimental study, which demonstrated its origin.
The work also showed that the engraved lines are not the result of utilitarian activity, such as the cutting of meat or skins, but rather that of repeatedly and intentionally passing a robust pointed lithic tool (a pointed tool made of stone) into the rock to carve deep grooves.
The discovery supports the view that graphic expression was not exclusive to modern humans, and that some Neanderthal cultures produced abstract engravings, using these to mark their living space.
The finding was published in the journal PNAS.