Extremely old carving of a bird ( manu) in the form of a penguin ?? ( korora )

This is at least 100 years old, and in good condition for its age. It is all complete and has some age related vertical cracking from the dryness of the wood, It has a lovely dark patina to it, and a hand fashioned inset Paua shell eye.

I do not think it is from the " contact period" or any older than the circa 1900 to 1930s

It is mounted to an old ( scruffy) red canvas lined board, with wooden trim and upholstered stud tack detailing.

The whole thing measures, 41 cm by 26 cm

The carving itself is 33cm tall

Post cost will be worked out at the end of the auction