Bit of a specialist adaptor, but I'm unlikely to use it again. Female T2 (M42) thread on top with wider M54 male thread on bottom. Baader part no. #2458040 (easy to look up on the web). I used to use this to fit my Baader MPCC to the scope side of my QHY filterwheel.
Essentially as new. These usually sell locally around the $60 mark.
Will sell for $35 including postage within Australia.