This is a Ty Beanie Boos mini plush toy

This is a Ty Beanie Boos mini plush toy called Neptune the hippocampus, featuring sparkly blue eyes and a soft blue body. 

This character was released in 2020 as part of a worldwide McDonald's Happy Meal promotion.

It is designed with glittery eyes and super soft fabric.

The small size, roughly 7cm-9cm, makes it part of the Teenie Beanie Boos collection.