This is an antique, mid 19th century, Victorian era, Empire style desk slant front over 3-drawer desk with secretary top that is done in a burled walnut veneer with applied carved elements of scrolling leaf on vine motif. The secretary top has glass door fronts for book and display. Without a maker mark or label or tag who made this cannot be definitively stated though it was likely American made. The Victorian furniture market is currently slumped. Pieces, even the original period pieces, do not sell for what they used to sell for a few decades ago. The market was further impacted by the Recession. The estimate is based on actual recent past recorded auction sales of comparables. Retail 'asking prices' can be higher and vary.