http://www.ewillys.com/2014/11/23/locomotive-from-1944-jeep-hickman-ne-8000/ Take a look at this discussion and the links included. It sure looks like it was made from a M7 WWII Snow Tractor of which just a few were made. Looks about 2 foot gauge, but we don't know for sure. There's even a video link showing a restored example in action. This is a favorite Willys Jeep site. ENJOY