This is a cute vintage Tubby the Turtle bath toy- a floating soap dish shaped like a swimming Turtle. Originally sold by Merle Norman (the cosmetic people) it's made of medium-hard plastic. Tubby has a yellow shell, head & fin-feet with a green tummy. He's marked on the tummy, "Tubby Turtle, Merle Norman Cosmetics, Inc." but has no date. I suspect he's from the 70s but of course I could be wrong.
Pre-owned, used; the color is showing as an ivory-yellow on my monitor but the toy is a more intense but not bright yellow. He's in good clean condition on his exposed top side but his shell/lower side is discolored from (I guess) being in water for an extended time. I washed him so he's good to go!
Tubby is approx. 6" from head to tail, 5 1/4" side to side, and is about 3" tall at his head. 14.95 7 oz