Another article from TV Guide claims Damon Lindelof confirmed that we will see the front of the statue in the finale and that Michael Emerson apparently knows who it based on his own research. According to Emerson and like many of us have speculated the statue is Egyptian God Tawaret.
I am not sure if this is Emerson's speculation or they told him who it was and he did the research.
Here is the article:
Thanks to Jazzbo51 for the heads up!!
Lost fans will see the last angle of the ancient, Goliath four-toed statue on the two-hour May 13 season finale. “You’ve seen its foot. You’ve seen its back,” says exec producer Damon Lindelof. Now at long last, the face will be revealed. Michael Emerson, who plays Benjamin Linus, hopped on the computer and did some research of his own after he realized that the same figure is represented on wall carvings in the island’s underground temple. “She’s Taweret, the goddess of childbirth,” concludes Michael, referencing the pregnant, hippo-headed Egyptian deity. “That dovetails in pretty well with our themes, wouldn’t you say?” says Michael, who also discovered that whom Taweret mates with, and when, is of great relevance.
Source: TV Guide