The product is a Ty Beanie Baby plush toy named "Paul the Walrus." It is a collectible item from the original Beanie Babies line. Made by the brand Ty, known for their high-quality and adorable plush toys, this Beanie Baby features the lovable character of Paul the Walrus. Perfect for collectors or as a cute addition to any toy collection, this plush is sure to bring joy to both children and adults alike.