Not quite sure about this porcelain piece but it is a lovely crafted piece and found the following information.... The maker's mark on the base identifies the figurine as a vintage by Lladro porcelain piece, handmade in Valencia, Spain. The official catalog name for this specific Lladro design is "Patito Vuelto" (which translates from Spanish to "Duck Looking Back" or "Returned Duck". The model was sculpted by renowned Lladro group artist José Roig and originally launched in the late 20th century. Please feel free to message me with any questions.
