Turkey Vulture
Birds of Panama - large bird photo gallery
The Turkey Vulture (Cathartes aura), also known in some North American regions as the turkey buzzard (or just buzzard), and in some areas of the Caribbean as the John crow or carrion crow, is the most widespread of the New World vultures. One of three species in the genus Cathartes, in the family Cathartidae, the Turkey Vulture ranges from southern Canada to the southernmost tip of South America. For more details from Wikipedia about the Turkey Vulture please see this page here.
This image was taken along the Bay in Panama City.