Nice! What ^^Pat said. A homebrew B6 with 1666 motor chassis. I'm guessing it has sliding shoe center rail pickups. The PRR-style high-mounted headlight is a nice touch!
I always wondered why Lionel never reissued the 8976, or even the more-affordable 201 0-6-0s after the war. I've seen several of these homebrew 0-6-0s at train shows over the years, so the motor swap can't be too difficult, and obviously there was demand for it. Maybe someday I'll try building one myself!