Bird, Crested Penguin
Big Crested Penguin (possibly Fiordland Crested Penguin). Grey brown black mottled plumage on back and white on front. Black feathers on head and pale yellow crest which starts behind beak and angles up over eyes and extends behind head. Long tail that extends beyond mount. Wooden mount with paper label "Big Crested Penguin".
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2 - Mount = Height x Width x Length (mm) = 30 x 230 x 225mm
0 - Whole = Height x Width x Length (mm) = 450 x 170 x 270mm