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It is a Smith & Wesson, .32 Hand Ejector, Third Model, made between 1911 and early 1942, serials 263001-534532. Since yours would have been made toward the last, it would probably date to 1940.
With so many made, there is collector interest only in ones in top condition, although the target grips do add some to the value. I would offer a WAG at about $225.
Check if there is a "step" in the backstrap under the grip. If so, the gun is a Regulation Police and would bring a few dollars more.
Jim
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