This is a super-soft plush toy Stomper Elephant by Aurora, new with tags.

Meet Stomper, this adorable stuffed elephant from the cute and cuddly Taddle Toes collection. This plush elephant has awesome oversized feet complete with white "toe nails," a wonderfully huggable body, and warm brown eyes in an oh-so-sweet face. With soft gray fur, huge floppy ears, and an expression that begs to be held, you'll love taking this delightful elephant stuffed animal on all of your imaginative adventures.