Imperial Russia, Empress Catherine II, the Great (1762-1796), Moscow mint, 1763. It is hard to tell the denomination as underneath the mint mark, where the denomination should show, the coin has either been damaged or it is an 'overstrike'. Also, to the left of the spread eagle there appears the letter 'K' which, again, gives the impression that this coin may have been struck over another. This was apparently a common practice in the years 1763-67. There are CCF members much more knowledgeable than I am on this subject and they may possibly be able to offer their opinion.
a