This is the Foryee brand of urinals for potty training boys. It helps to not only potty train in general, but encourage the development of the good old aiming techniques.
You have heard of the Cheerios in the toilet trick, but it is way more fun to make the orange spinner thing spin. It simply suction cups to the wall at whatever height you require, and let the fun begin. The bowl is a removable piece for easy cleaning. Recommended for ages 1 to 6.
There is a brownish version, a yellow and orange one, as well as a blue version. The customer reviews are largely positive, but of course not perfect. You can read through those for a better idea. Price wise, it seems very inexpensive compared to the number in my head that I assumed it would be. It is currently under 20 bucks U.S. More details...
The only question I have, is why does it not seem strange to pee in a frogs mouth? I wonder how many other animals they have considered. Did they have mock ups of various animals with mouths agape, ready for yellow discipline? Of course, the innocent child won't look at it this way, and after all, that is the target audience, not twisted souls like me.