Now here's a very curious item!
It is a Feve. All known feves originate from France, as it is a cultural thing to bake them into cakes. Like the ones above, this is a ceramic 3D figurine. Notice though that the nose and eye paint have chipped. It clearly says "Sally Acorn" on it, with the Sega copyright, but the first thing you notice is that it looks nothing at all like her. Why is this? Because this is actually a figure of one of those "Little Animals" that you release from badniks or the container at the end of the level in early Sonic games. In Japan, they weren't considered very much, but they still had names. The names were something like "Ricky, Picky, Pecky, Pokey, & Cucky" (Note* "Cucky" was supposed to be "Clucky" (it was a chicken) but they left off the "L" in official works turning it into "Cucky")

Well those very same animals were re-named in other countries. One of them became "Sally Acorn" the squirrel. In the early "Sonic The Comics" in the UK some of these re-named animals also appear. Photo discovered by Ochiro
Then, along came Archie Comics, and took hold of this re-named background character, changed the design completely, hacked off the tail, and called it "Sally Acorn" as well, though she even stopped being a squirrel. Naturally this figure would cause a lot of confusion! The other question remains: were other figures done for the other little animals? If not, why only this one? It seems likely, but we will have to wait on photos.