I'd say it is a Nikon housing and 4X5 back for one of the Nikon metallurgical Optphot microscopes. Looks like it may have one of the transfer lenses just above where the eyepiece goes. Nice shape and useful if you have the microscope. They're common on the bay. Not worth much - maybe $50 to $100. You can probably pick up a decent Nikon scope for it for $1500 to $2500. Now a days no one knows what a real microscope is.
The graflock back may be worth a few bucks as a part, check for a manufacturer
stamp on the graflock back, I have something similar but made by Leica and the graflock
back is a sinar made one.
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