This is a picture of a very famous New Zealand cat, Rastus and his driver Max. Max used to ride his motorbike around the curvy country roads of NZ and Rastus was always perched like that on top of the engine, with his own helmet on. He even had his own ad on tv!!
Sadly Rastus, Max and Maxs girlfriend Gaynor were killed in a tragic road accident 10 years ago. They have a memorial website here: http://www.petsonthenet.co.nz/maxandrastus.htm and one of their friends has written several childrens books about this very clever cat.