It’s called the iCarta, which is described as a Stereo Dock for iPod® with Bath Tissue Holder.
• 4 Integrated high performance moisture-free speakers deliver exceptional
clarity and high quality sound
• Charges your iPod while playing music
• Audio selector allows you to play iPod shuffle or other Audio device
• Integrated Bath tissue holder that can be easily folded as a stereo dock
• Requires AC Power (AC Adapter included)
• Easy to remove from Wall Mount
12V, 1.5A AC adapter
2 x tweeters for highs
2 x woofers for lows
I certainly would not buy one of these, though I guess some people would, such as those with novelty singing toilet seats.
A review of this can be found on iLounge.