It looks like Power Booster Series 2 Cyborg Frieza, but I'm not sure. Example on ebay.
"Bandai America is the sub-division of Bandai responsible for these unique larger sized 8 inch figure pieces. This genuinely unique Mecha Frieza figure was released by Bandai in January 2009. The first volume which was released in 2008 featured Piccolo, Super Saiyan Vegeta, and Super Saiyan Goku. This volume 2 set features Cyborg Frieza and Super Saiyan 3 Goku. This set features some unique action figure accessories. The first set had some rubber pieces which have been replaced by these new actions. It appears that the Frieza, also notated as "Frieza - Freezer" as two of his known translated names, has removable cybernetic attachments, which is an absolutely awesome touch to the overall genuine unique aspect of these figures. Frieza's cyborg unit attachments are easily snapped onto his body, which has miniature snap-together sections allowing for the pieces to snap into place. For an 8 inch piece, this is one of Frieza's most unique models in his cyborg appearance."