Nope, not a real error. It actually almost looks like someone glued a dime onto a quarter (no idea what's going on at the edges of the dime's design). There are a number of obvious clues that this is not a real error: First obvious clue is the 1999 date on the dime vs 1981 on the quarter. That alone makes it impossible. Second obvious clue is the quarter obverse having a ground down look. What might have happened is someone took a hammer and smashed a dime into the quarter, then ground it down a little. Third obvious clue is that the obverse design of the dime appears on the reverse of the quarter.
Great that you a least know it's fake. There are a few members who would swear that it's a legit error! They can be told by the best error coin experts that it's a fake but won't accept it
If anyone wants it, it will cost you at least $66. At least the seller is being honest about it, by stating that it is probably fake. http://www.ebay.com/itm/201646253979?_trksid=p2060353.m1438.l2649&ssPageName=STRK:MEBIDX:IT
My leading theory - The "Roosevelt" on the reverse was a plastic coin that was melted while on the quarter, thus flattening out and giving the impression of being struck on it.
