28 track special measuring studio tape recorder EMM 140, from 1971, made by Tesla Bratislava, Czechoslovakia. Rare collector item, the most probably only several pieces exist now. And also the most probably it can be renewed, there are no integrated circuits in it, only exchangable parts.
For 220-230 V. 
Condition unknown, cosmetically good.
Size 85 x 50 x 31 cm (33 x 20 x 12 "), weight about 100 kg (200 pounds).