Healey 2.4 litre Convertible by Beutler. It appears a couple of different places on the internet, some call it a 1947, others a 1949. I'm still not 100% sure if it's based on an Elliott, a Duncan or an Abbott. As it is said to be a very early car, probably an Elliott. A lot of folks don't care for these early "Big Healeys", the factory bodies were a little odd - but I've always liked them. This Beutler creation is actually quite nice, I think.