This is a Very Small Micro Machine Speed Boat in Orange and Gold (Color).  It is made of plastic and is a highly detailed.  It is about 1 1/2 inches.  I bought this as part of a job lot and it is in very good condition.  The coin in the picture is a Dime to show just how small this item is. 

I will gladly combine these small items to save on the shipping.  Each additional Micro Machine item would be just $.25 for shipping.