I would have to say that this is my rarest cel.  I
have never seen another of him, if anyone has
please let me know - Or if you know any other
information on him than I do.  I'm really stumped
on what this cel is from.

Anyway, this is Ackman from Go Go Ackman, one of
Akira Toryama's creations.  It might have been
used in the Super Nintendo games or in some form
of advertisement.