Here's a walrus plush from a set of 3 plushes. This same one is on plushes 5, but here's a better look. The interesting thing here is the unique tag. It has only Sonic, Tails & this walrus on it, even though there were plenty of other little animals at the time. Why just this one guy? Why a walrus-specific tag? Look at the fin too, it's vertical like a shark instead of flippers like a walrus. The Tails plush right above on this page is the other from the set, as seen by its matching tag.