The "B427 PERISTALTIC PLUS NIPPLE (M)" is likely a product manufactured by Pigeon, a company known for producing baby care products. This specific item appears to be a peristaltic nipple, designed for use with baby feeding bottles.

Peristaltic nipples are designed to mimic the natural movement of a mother's breast during breastfeeding. They typically feature a soft, flexible texture that allows babies to comfortably latch onto the nipple and regulate the flow of milk. The "(M)" designation likely refers to the size of the nipple, with "M" indicating a medium size.

These peristaltic nipples are often recommended for babies who switch between breastfeeding and bottle-feeding, as they can help prevent nipple confusion and promote a natural feeding experience. If you have any further questions about this product or its usage, feel free to ask!