This is the gorgeous Cape Hatteras Lighthouse by David Merck and Cairn Studios. Item number 7101, this piece was issued in 1999 and retired in 2001. This piece is numbered "31".
This lighthouse piece is a large one, measuring 9 1/2 inches tall and 9 inches long. It is in excellent condition. Original retail price according to the price tag on the bottom was $86.00.
The details on this are wonderful, as with all Cairn Studios pieces. Seashells & starfish on the base, in addition to lots of acorns, of course! This piece is brand new, old store stock. I do not have an original box.