Late 1960S / 1970s transister guitar amp made by Park / CMI which were part of the Marshall company. Although these small transister amps are not as collectible or desirable as the valve amps, and obviously don't sound as good, they are still quite rare and probably of interest to the Marshall collector / completist.
This one appears to be all original. Controls are basic (volume and tone), loudspeaker is an 8 inch unbadged item, and the condition is good. It doesn't sound too bad for an 8 watt, in a harsh way, and the Park logo is appealing.