Anyone know what this is ?

[blumoon]

What is this?
Who made it?

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[Swift1]

Looks like the little Rollei A110?

 

[Fuchs]

Looks like a 110 camera? Can you post more images of it?

 

[Oren Grad]

I'm going to guess that it's the Alfon XL-400 110 camera mentioned at the Sub Club:

http://www.subclub.org/shop/alfon.htm

 

[Bille]

I found the twin brother

https://www.conservethesound.de/sound/pocket-camera-regula-218-le-electronic.html