Abstract: The eta-photon transition form factor is evaluated in a formalism based on a phenomenological description at low values of the photon virtuality, and a QCD-based description at high photon virtualities, matching at a scale Q(0)(2). The high photon virtuality description makes use of a distribution amplitude calculated in the Nambu-Jona-Lasinio model with Pauli-Villars regularization at the matching scale Q(0)(2), and QCD evolution from Q(0)(2) to higher values of Q(2). A good description of the available data is obtained. The analysis indicates that the recent data from the BABAR collaboration on pion and eta transition form factor can be well reproduced, if a small contribution of higher twist is added to the dominant twist-two contribution at the matching scale Q(0)(2).