This is an ostracon, with Demotic writing on one side.
It is from Egypt but the exact location is unknown. Scribes, schoolboys and artists used cheap (free) broken pieces of pottery or bits of limestone to practice on or for making drafts or copies of documents. They are known as ostracon (plural ostraca). This is an ostracon, with Demotic writing on one side. It is made from clay. We do not know how old this object is.