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 "flat cable" version, which has the PLCC32 interface attached to the end of a ribbon cable. Alternatively, you can purchase the Hard version which has the PLCC32 interface on the adapter PCB itself.
For connection details, see your WICE-ME user manual.