This is a Tuff Lil' Squirtz by Homz Bath soap dish called "Brainwash".
This blue soap dish has a grinning face on the front with feet on the bottom and hands where the ears should be. Inside where the soap rests is the "brain" which is raised for draining.
This cute soap dish is new in the unopened package and measures 5" wide and approximately 4" across.