This is a four voice(LMMM) two row in B/C  with one pair of treble couplers to take the low voice in or out.  Bellows in great condition, one or two marks on the celluloid, but nothing serious.  Plays nicely with a typical wet sound.  This is not a Paolo Soprani,  the "P Soprani" badge has been added at some time after it was made.  The build quality is good both and the internal woodwork shows it was made with care and with top quality materials.  The reeds look and play like typical Italian made reeds should.  It is a decent player at a great price for a four voice Italian B/C box.  Comes with a pair of shoulder straps and an old case which will protect it in transit, but otherwise is not very usable.