This is a very nice, heavy duty reflector made by the Novosbirsk Instruments plant in Russia. These scopes are known as TAL scopes now, but previously sold as the Sovietski's. Anyways, this is a 110mm (4.3") f8 reflector in a thick-walled aluminum tube, with an absolutely excellent 6x32mm finderscope with a helical focusing ep. The ota is generally in very good condition, but the focuser was messed with by the previous owner, who apparently preferred a compression fit to set screws. Anyways, focuser works well and will hold an ep by compression, but looks a bit wonky. Works fine as is, or could be replaced without too much difficulty. One small extra hole drilled in the tube near the focuser as well.
All in all, this is an excellent, incredibly heavy-duty scope for the money! A much better starter scope than much of the stuff on the market today! Rings included. Price is $100 + shipping.