Messerschmitt Bf 110 D-1 of the Stab IInd Gruppe ZG 26, Russia, 1941. 
It's actually based on Bf 110G *pcx, so if you want to use it for the Bf 110C slot, you have to some kind of mysterious conversion, if you know how (I don't :)).

Again, special thanks to Serb for his 3dz fix, and to RedEyes for the correct wing view.

Enjoy,

Tom "Lagarto"
lagarto@kki.net.pl