Hi Denise, Thank you for contacting Mearto with your appraisal inquiry. I'm not able to identify the company that made this bear, though am confident it was made in England, in the great tradition of Victorian toys. His fur doesn't look real in the photos but if it is (it would feel soft), then the value would be a little more. Based on the photos and information provided, and subject to examination, this is: A Victorian style Christmas character bear probably made in England, mid 20th Century The whimsical bear wearing red and cream satin bows, bearing gifts (tobacco box, horn, photos and a post card) and wearing a burgundy jumper with cream colored shirt and painted wood boots. 21 inches long CONDITION: this bear appears to be in good condition. PROVENANCE: Acquired at auction $200-300* *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