This cat squeaker has long been a puzzler. There aren't maker's marks and I can see no characteristics present that would provide a clue as to the maker. There were two designs that are quite similar that I feel were issued at the same time. Whether they were produced by the same manufacturer or by competitors is unknown. The other design has more personality and seems to surface a tad less frequently. To see it, please refer to page 211. (I will say that the current price of $180 is not understandable, given its overall availability and its pretty terrible condition.)
07/17 Update: I was surprised to see this end at $198.50, far above what I felt it would bring based on condition.