Hello again Morgan,

This item appears to be a bronze (perhaps brass) sculpture of an elephant. I say it may be brass due to the oxidation. The green eyes appear to be glass. However, I would encourage to have a gemologist to confirm the material of them. The letters to the feet (A,U,L,E) do not recall any artist name of foundry after some research and rearranging of the letters. Without artist or foundry attribution, estimating the object can be very general.

I did find another example of this item on EBay. The dealer was asking for $120 and it remains unsold. In today's art market, I would place an auction estimate of about $50 - 300 on this item. The estimate is based on recent auction records of bronze sculptures of similar size and subject matter without artist attribution. I will continue to research the object for an artist or foundry attribution (I love an attribution challenge) and I will update this listing if I can confirm any further information. Thank you and please take care.