This is a posable, high-grade injection-plastic kit of an item from the Gundam universe.
Bandai's 1/144 High Grade kit of the Atlas Gundam presents it as it was seen in "Mobile Suit Gundam Thunderbolt"! Piloted by Io Fleming, this amphibious Gundam is equipped with two beam sabers (including a blade), a railgun, a blade shield, an assault rifle, and two sub legs!