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Yes folks, this is exactly what it looks like: a duct-tape bullwhip. As the blogger @ Skip to My Lou (who was inspired by Wes at IndyMogul.com) notes:

If you have come looking to make TRULY dangerous toys for boys you are at the right spot! Or maybe you have finally succumbed to the constant whining about “needing” a bullwhip since the release of the new Indiana Jones movie.

Judging from the comments on her blog post, these are gonna be a smash with the kiddy set!