This is cover art for Godzilla, King of the Monsters.
The series ran from 1977 through 1979, with a 24 issue run that was written by Doug Moench and drawn by Herb Trimpe. It wasn't Godzilla's fits U.S. appearance in a comic book, wit that distinction going to the 1976 four issue run distributed by Cinema Shares International Distribution Co. to promote the U.S. release of Godzilla vs. Megalon. His run with Marvel some him cross paths with many of its top characters, including the Avengers, the Fantastic Four, the Champions, and Spider-Man. After they lost the rights, Marvel still used an altered version of the character to make various appearances throughout the years such as in Iron Man #193. Check out the images below.