This item is a posable, high-grade or better injection-plastic kit of an item from the Gundam universe.
Assembly Guide
Bandai's new HG version of the new flying mecha from Gundam Seed does a nice job on this very attractive design, without making you spend a fortune! Check the pose in the lower right photo below; yes, this machine's legs are really that flexible, even in this scale! And those finned jet units off the back are very cool, too. Have fun!