This is a handmade elephant hat for an elephant costume.
It is gray and features a black ribbon, with pink ears, a neck cover, and a tie closure.
The hat measures about 8.5" from the back of the hat to the front, 10.5" from the top of the front to the back of the neck, and 5.25" from the edge of the ear to the edge of the ear.
This hat is in good pre-owned condition.