This is a sitting gray tabby cat. "Tabby" refers to the stripes or patterns in it's fur rather than a "breed" of cat. Tabby patterns include many colors such as red, orange, brown, tan, black, and gray. One distinct mark is an "M" design on his forehead.
The figurine is stamped on the bottom, ESD, which stands for Enterprise Sales and Distributing located in Canada. This distribution company shipped items for Lefton China and Giftcraft from Japan.
He's made of ceramic and is finished with a semi-gloss finish. Painted in shades of gray and ivory colored on his belly and chin. His face is hand-painted with touches of pink in his ears. He has blue eyes and measures 3-1/2" tall x 4" long. There are no breaks or nicks.