Funnybug sez:
I'm thinking it's an Autodynamics Deserter 1. Haven't seen the old trick of reversing the stock Beetle wheels in a quite a while.

Ebay Description:

1968 Meyers Manx style Dune buggy. Nice basic dune buggy with single port motor (not sure what displacement) with Empi stinger exhaust, swing axle rear end. Runs and drives great. Shows 27,xxx miles on title but true miles are unknown. Has 6 point full roll cage integrated with engine cage. Solid floor pans, rear seat. It has headlights, tail lights, turn signals, horn and windshield wipers but needs everything hooked up. Good rubber. Windshield is cracked, fiberglass crack in left front fender, paint is weak and discolored around gas tank from leakage at filler spout where cap had been loose, but a good driver as is. May end auction early as vehicle is for sale locally.