This is a super deformed Gundam MK-III resin kit  by Bandai's B-Club label. Unlike many of its peers in the DDC Series, this one's got cartoon eyes like you'd expect from an SD Gundam design.

B-Club's Designers Deform Collection Series (DDC Series)

B-Club's DDC series covered a wide range of Gundam anime series from the original TV show to the then-new OVA Gundam 0080: War in the Pocket. Each mobile suit was presented in a "super deformed" style, but unlike contemporary plastic model kits these DDC resin kits had extra details such as hoses and verniers sculpted in that plastic models couldn't match.

With only a handful of big, chunky resin pieces for each model and relatively clean casting, these kits can be a good way of getting your feet wet with resin kits.