Vintage Case XX USA  sharpening steel with a brown Leather sheath I believe.

I purchased a large case knife collection and this was together in a tote along with many other case sheaths and boxes.

It'll fit a Knife about 3.5 inches long and 3/4 inches wide.

The sheath and steel are both in unused condition.

I'm Not 100% sure, what knife went in this sheath but it can be any bigger than 3 1/2" inches long, 7/8" wide and a 1/2" inch thick