Not at all! It's a statue outside the Parliament House of La Valletta, Malta. And, it's a clever game of perspective, the statue isn't huge, it's actually three cows of different sizes, one above the other. In the photo you can see only the front part of the smaller above the rear of the second :P
P.S. The statue is part of a series depicting Maltese proverbs... this one is "every part of the cow can be sold" (a sort of "there's hope for everybody" or "for any thing, you can find someone interested to it").