There's always Peng

The Peng Treasure is only accessible in Chapter 11 of the game. It can be found and picked up by Telekinesis in a dividing lane between two entry lanes in the hangar bay. It is located on the floor between the two large walkways. It is a tiny gold trophy of a person. You will need to use Telekinesis in order to get the treasure. If you obtain The Peng Treasure then you will unlock an Xbox 360 achievement called "There's Always Peng", worth 15 Gamerscore. If you are playing on the PS3 version of the game, then you will unlock a Bronze Trophy. The Peng item can be sold in a store for 30,000 (all platforms) credits, making it the most valuable treasure in the game (5,000 credits above a Diamond Semiconductor).

It is suggested through in game posters that Peng may have referred to a form of erotic entertainment featuring an attractive woman which the Statue is modeled after. Also, the one of Dead Space's Object Artists is named Wang Peng. Its in-game description is the same as the achievement name: "There's Always Peng!"