This is a teddy bear plush toy from the British car manufacturer Bentley.
It was actually a gift from the president of a Bentley company, but I have no opportunity to display it, so I am selling it.
It is one of the classic bears, the Birkin Bear.
It is wearing a blue down jacket and a red polka-dot tie.
This "Birkin" refers to Sir Henry Tim Birkin, a legendary Bentley Boy who drove for Bentleys in the 24 Hours of Le Mans in the 1920s.