This is a variation of the Elbox 1230-II or the Apollo 1230 Turbo Mk3 (both the same). Your one is a third version created in Germany by ACT Elektronik and called the Winner 1230.

This has a 68EC030 at 40 MHz and FPU at 40MHz (both 33MHz chips overclocked by the maker), plus one SIMM socket supporting up to a 32MB Simm.

More info and images can be found at: http://bboah.claunia.com/elbox1230-ii.html

Hope that helps.