This is a Small Micro Machine Helicopter with Pontoons marked Mako Chopper.  It is made of plastic and is highly detailed, note the rescue hook.  It is about 2 inches long and has a Rotor span of about 1 3/8 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.