This item is a CROCODILE DESK SET. It consists of the crocodile case, a magnifying glass and a combination letter opener and rule. The case is in excellent condition and is marked "Made in England." The magnifier is also in excellent condition with no surface scratches and is quite powerful. The letter opener/ rule is marked PHV&Co. There are two scales on the rule - metric and imperial measuring to just over 5". This is a lovely and quite useful set.