Its from an island called Sulasgair which is north of Lewis in the Outer Hebrides (my birthplace!!).
Its a baby gannet (or 'Gugu' as it is known on the island)
Every year a few local men go to the island to catch, kill and prepare shedloads of these birds and bring them to shore to the Butt of Lewis (most northerly part of the island)
There is always a mad rush of locals queing for hours to get there hands on them. You either love it or hate it. Personally I think it tastes vile!!