Thank you for contacting Mearto. This is a soapstone carving of the Chinese immortal Shou Lao, probably made around 1900. I have added links below to retail and hammer prices of similar pieces. Price variations are related to detail/intricacy of carving, size, and, in some cases, the taste of the seller/buyer. My valuation is based on the hammer prices, as reflective of completed sales are more reliable to go by. Please let me know if I can be of further assistance.

Shou Lao:
https://www.britishmuseum.org/collection/term/BIOG185974

Retail:

$50
https://www.varagesale.com/i/f87xxf3h-antique-chinese-statue-of-shou-lao-god-of-longevity-carved-soapstone-11-25-taking-offers

$64
https://www.ebay.com/itm/264707642019

$85, scroll to bottom, similar
https://www.rubylane.com/item/760156-V-1981/Chinese-Soapstone-Carving-Immortal-Shou-Lao

$95, scroll to bottom, similar
https://www.rubylane.com/item/454873-RL952/Tall-Soapstone-Carving-Chinese-Immortal-Shou

$2500, “c.1900”, similar ( I am not sure why this one is priced so high)
https://www.ebay.com/itm/233731536557

Hammer:

$40
https://www.ebay.com/itm/334010406735?hash=item4dc492574f:g:SpsAAOSwANZgoCGV

$48
https://www.ebay.com/itm/154162367001?hash=item23e4cb0a19:g:lqUAAOSwkcFfl1wn

$50
https://www.liveauctioneers.com/item/44682446_chinese-export-carved-shoushan-soapstone-shou-lao

$75
https://www.liveauctioneers.com/item/58680595_chinese-soapstone-shou-lao-figurine

$150
https://www.liveauctioneers.com/item/14924788_134-old-chinese-carved-soapstone-shoulao

$175
https://www.liveauctioneers.com/item/42759954_chinese-carved-soapstone-shoulao

$250
https://www.liveauctioneers.com/item/19271058_a-fine-soapstone-carving-of-shou-lao

$580
https://www.liveauctioneers.com/item/45474696_a-19th20th-century-chinese-soapstone-figure-of-shou