This is the Takahashi FM-60 Focusing Microscope.
Comes with a ground glass piece for the back of a 35mm camera - sort of works like knife-edge focusing. Works best if you have a surrogate camera body you can remove the back door from and mount the glass, then you don't need to focus before loading film.
Article on using the focus scope is in the mapug archives...I can forward the link (since I can't put URLs in this ad).
Asking $100 Shipped via UPS Ground in CONUS.
I Prefer PAYPAL Payment.