This Cow vinyl figure is released by Funko in their POP! Animation x Cow and Chicken vinyl figure series.
Funko POP! is a crossover vinyl figure series by Funko and other famous franchises such as Disney, Pixar, DC Comics, Marvel Comics, Simpsons, South Park, Uglydoll, etc. Each POP! figure is about ~3" to ~5" tall and crafted in a Japanese anime/manga super-deformed style (NOTE: due to the unique design of each character, the actual size of the figures may be smaller or bigger than stated).
The POP! Animation x Cow and Chicken series features characters from the American animated comedy that follows the surreal adventures of two talking animal siblings, Cow and Chicken. They are often antagonized by the Red Guy, a cartoon version of the Devil who poses as various characters to scam them.