Nendoroids are tiny figurines that depict anime and manga characters. This nendoroid is of Kagami, who is dressed up in the outfit of Miku Hatsune, another anime character.
The MikkuMiku Kagami Nendoroid will be available in May 2009, but Hobby Search has already begun taking preorders.
I must resist this because the tiny figurine costs 3,167 yen (about $35) on sale. I'd prefer Fixma instead, but if I find a similar nendoroid of Miyuki, I will order it immediately.