Looks like a Snap-On knock off.
http://cgi.ebay.com/ws/eBayISAPI.dll...H2D7ax0AE%253D
When I was in High school a mechanic told me that was about the best ratchet to have.
While it is 1/4" and does have limitations it was by far my favorite. Very fine ratchet, swivels any way, no bigger than the palm of your hand, comfortable grip, grip oil resistant, and is stronger than most other 1/4" socket wrenches.
It looks like Snap-On might have changed the plastic handle I would still say it's worth $60 to someone that works in tight places with ratchets.