Yes, it’s a Volkwagen Thing, formally known as a VW Type 181. This thing, sitting at B&B Auto Salvage, has seen better days.
The Type 181, modeled along the lines of the World War II-era Type 82 Kübelwagen, came to the U.S. market as “The Thing” in 1972, just in time for us Baby Boomers to snatch them up in our late high school, college, and early post-college years.
Under the skin, it was basically a Type 1 Beatle, with a Karmann Ghia floor pan and rear suspension from VW Transporter (microbus.)
If you’ve never seen one, here’s what The Thing would typically look like when new.