One of the best pieces of fan art I've seen in a long time!  From Petite Madame, it's Capcom's own Billy Coen with a zombie riding shotgun, straight into the gates of hell. 

Petite Madame's official site is here, and her Deviant Art page is here.  Both are stinky with some not-safe-for-work stufff, so click carefully. 

Thanks to Hamza over at Destructoid!