This creature feels to me as if existing apart from time and space-- primordial feeling, really, with an amazing sort of intensity and presence, and an albino sort of otherworldliness, too. (It's one I'd be especially glad to keep for myself, I'm quite obsessed with it.)  I believe it is Inuit, and I believe carved of fossilized Walrus tusk, with the dentine visible in a few places, including a patch on the underside of the neck. And while I believe meant to represent a seal (with incredibly beautiful carving of the rear flippers), the head and elongated neck make it feels almost as if in the process of transformation.  With the most gorgeous darkening to the white on the top of the head and along the back. I purchased this from an MA dealer with consistently marvelous things and was drawn to it like a magnet; it really feels quite extraordinary to me.

5 3/8" l measured on the square (not along the curve of body); 2 7/16" across at front flippers; 1 1/2" t. Very good condition. Color in photos in close to accurate, surface is very smooth, and I believe this piece has quite a bit of age to it.