Well, in over 25 years of collecting vintage radio items, I have never seen another of these so I thought.... there's a nice blog entry.
What we have for your delectation is a miniature flint and wick petrol cigarette lighter,made of nickel plated or painted brass standing just about two inches in height.
Separate the two halves of this lilliputian marvel and you see a strike wheel flint mechanism and wick in the bulb part.
The mechanism was manufactured by Benay of London and you can see their cartouche stamped by the thumb wheel.
The ultimate cachet has to be the bulb top which is proudly stamped with the Mullard name, known to us all in this very distinctive font.
To the Mullard collector, this is a very important piece of Mullard history, exquisitely made and almost certainly handcrafted, these would have been handed out to very special Mullard customers indeed sometime during the 1930's where the PM Master Valve series were very much in vogue.