Naughty Squirrel is an interactive plush toy sold by Teamforce. It runs on 4 AA batteries, and is apparently 16.5cm in height.
The toy is only known to come in a brown and white color scheme, where it has a brown body and tail, a white mouth and tummy area, and white ear insides. Its feet and arms are also brown. It has a felt pair of white teeth sticking out from its mouth, a black button nose, and plastic cartoonish eyes.
The seed it is holding in the photos might be an accessory? No idea. The first image on this page shows it with and without the seed in its paws.
There's no video footage of this toy, so I only have an archived capture of Teamforce's website to go by. The toy has two growth stages (adult and baby), can be happy or angry, and get sick. It can sing you a song, fall asleep, and has four built-in games.
The toy has a head sensor, mouth sensor, back sensor, "sonic sensor" (I'm assuming it responds to sound?), and a pet sensor. It can move forward, backward, shake its body, and move its mouth and ears. Not sure how it moves its mouth, but maybe its mouth area moves in and outwards as it speaks? It just doesn't look like it has a moving jaw.