This is the beautiful My First Matchbox - Peterbilt  Tanker. This was released 35+ years ago in 1990, and it is one of two variations.

Collectors Note: This is the 1990 version with Red/Yellow wheels. It was re-released in 1991 with all red wheels.

This is a true cross-collectible, so if you collect Peterbilt, Tankers or Matchbox this will be a very nice addition to your collection. (1:64 Scale)