Hi Bart,

Thank you for contacting Mearto with your appraisal inquiry.
The only way to conclusively confirm what kind of wood this is is to have it microscopically analyzed, which while not very costly, can take some time and would have to be done by a third party. The good news is that the market for this kind of carving (folk art carving) is not really influenced by the kind of wood it is. It does appear to be ironwood so I've given it the benefit of the doubt; it would be the same value if you had it analyzed and it was determined to be mahogany, walnut, kingwood, ebony or other heavy hard wood.
Based on the photos and information provided, and subject to examination, this is:

American School, 20th Century
A folk art carved hardwood owl
possibly ironwood
Unsigned
10 inches high, approximate weight 3 pounds
CONDITION: This owl appears to be in good condition
PROVENANCE: Acquired at a garage sale
$ 400-600*
*represents a fair-market value for auction purposes; retail or asking price may vary.

Please let us know if you have additional items to appraise, or questions/concerns, and thank you again for using Mearto.
~ Delia