This looks a bit like a TDC Continental "S" headset. Can't really tell from the photos. The S headset had a octagon lock nut, decagon screwed race and a decagon bottom race. It also had a serrated distance piece, this is what I couldn't make out in the pictures.
Best wishes and be lucky. Michael Butler Huntingdon UK.
>From: Bikerdaver@aol.com
>To: d.kennard@adelphia.net, Classicrendezvous@bikelist.org
>Subject: Re: [CR]Who Made This Headset...?
>Date: Mon, 14 Jun 2004 01:18:33 EDT
>
>In a message dated 6/13/2004 10:12:15 PM PST, d.kennard@adelphia.net
>writes:
>Hey again,
>Anyone know who manufactured this headset? I'm guessing it's from
>mid-late '70s.
>While it looks interesting, the races aren't machined anywhere near as
>well as Campagnolo,
>and it's not as smooth...
>
>http://www.duane.kennard.com/headset3.jpg
>http://www.duane.kennard.com/headset2.jpg
>http://www.duane.kennard.com/headset1.jpg
>
>I haven't yet measured the stack height of this one, but it's very
>short compared to a steel Record Strada.
>Thanks again!
>Duane Kennard
>---------------------------------------------
>Duane-
>Looks like an early 70s GNUTTI model to me.
>cheers-
>Dave Anderson
>Cut Bank MT