That appears to be a WWII German BeVo Eagle uniform patch. Not sure if that one is for officers or NCO's, but it was worn on the breast I believe. The guy in the photo looks to be leaning on and supported by a M1 Garand. Not sure why though.
As Mirage said it's a Bevo breast eagle. It looks to be on a black background which would make it Wehrmacht Heer Panzer corps (Regular army armored corps) for the black "panzer wrap" tunics. That type is for enlisted ranks and NCO's... It's an unused patch and in rough shape. I would want to get a little frame for it to keep it from fraying more than it already is. Oddly enough those uncut Heer eagles aren't particularly valuable, and I remember a large stash of them being found in the 90's in Germany. I'm assuming you have no plans to part with it, but just for reference in perfect condition they can be found for a little over $100.00 so with the damage it might bring half that. It's definitely cool and a nice relic.
Here's the tunic it would have been meant for :
Most people see a black uniform with the Totenkopf skulls and immediately think SS, but the skull collar tabs were used by the Panzer Corps before the SS, The Luftwaffe (air force) even had their own Panzer divisions and used the same collar tabs.