It looks like it may be a type of Crassula. The leaves have a strong menthol/eucalyptus smell. The smell comes from oily hairs on the leaves similar to scented geraniums.
The underside of the leaves has very prominent veins.
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It is Plectranthus tomentosa, sometimes called the Vicks plant because it smells a bit like Vick mentho rub, or of menthol/eucalyptus anyway. Some cultural info about this plant here, if you need it