A while back, Brent Beach asked for help identifying a spokeshave ---
.....

The shave that I cannot identify has mark

   ?ELA??EH & SONS
     SOL?V WORKS
     SHEFFIELD

where most of the letters in the company name and works name
are just guesses.

Brent,

I have a spokeshave made by D. Flather and Sons of Solly Works, Sheffield, 
England.  I suspect that is what you have also.  Check the marks again to see 
if they agree.  If so, you've got some good 19th C Sheffield steel there.  
:-) 

There is more data on Flather in Roberts book "Some 19th Century English 
Woodworking Tools".  Unfortunately, my copy is at home and today I am 
suffering from CRS (Can't Remember Sh*t).  

Charlie