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I've had it for year's and thought it's time to part with it.
Hole's are 1.080 apart, bottom has a radius to it. Thumb screw has a good knurl on it. Can be folded flat to the rear
It looks like the elemental tang sight sold with some commemorative Winchesters.
Really basic sight, primitive elevation, no windage.
Might be a vintage sight.
With no markings, it might be an Italian tang for a replica. Win, Rem Rolling Block , Sharps, or a dozen others. Value depends on what it fits. At $20 I would try at $40 I would pass. Good luck, and post if you find out. Aj