This is a vintage, mid 20th century, 1950s - 1960s, Mid century Modern style step back high boy 2 over 3 drawer drawer dresser that was manufactured by Kent-Coffey and is from their Audley design line. Kent-Coffey was established in Lenoir, North Carolina in 1907 by Harold Coffey. Their mid 20th century furniture lines were made for the average income and built to last. MCM in general is a popular design and decor theme in modern homes of today. However, the are a scant amount of The Audley line pieces that have sold and are available on the market; this indicates it was a likely short-lived line. Being more rare, or less seen, in this case does not translate to a higher value overall; it is the maker and style era that sells this piece. The estimate is based on actual recent past recorded auction sales of comparables. Retail 'asking prices' can be higher and vary.