King Vulture
Birds of Panama - large bird photo gallery
The King Vulture (Sarcoramphus papa) is a large bird found in Central and South America and lives predominantly in tropical lowland forests stretching from southern Mexico to northern Argentina. The King Vulture soars for hours effortlessly, only flapping its wings infrequently. While in flight, its wings are held flat with slightly raised tips, and from a distance the vulture can appear to be headless while in flight. For more details from Wikipedia about the King Vulture please see this page here.
This image was taken at the Summit Garden Nature Park in Panama.