This is a PLCC32 adapter for the Firm Ware Hub pod used on the WICE-ME Flash memory emulator.
There are two PLCC32-to-DIP adapters. This is the "hard" version, which has the PLCC32 interface attached to the adapter PCB itself. Alternatively, you can purchase the Flat Cable version which has the PLCC32 interface at the end of a ribbon cable.
For connection details, see your WICE-ME user manual.