This is a Mesopotamian terracotta plaque dated from 1800-1750BC of an unknown goddess.
From the wikipedia page
Thorkild Jacobsen identified the figure as Inanna (Akkadian: Ishtar) in an analysis that is primarily based on textual evidence. According to Jacobsen:
The hypothesis that this tablet was created for worship makes it unlikely that a demon was depicted. Demons had no cult in Mesopotamian religious practice since demons "know no food, know no drink, eat no flour offering and drink no libation." Therefore, "no relationship of giving and taking could be established with them";
The horned crown is a symbol of divinity, and the fact that it is four-tiered suggests one of the principal gods of the Mesopotamian pantheon;
Inanna was the only goddess that was associated with lions. For example, a hymn by En-hedu-ana specifically mentions "Inanna, seated on crossed (or harnessed) lions"
The rod-and-ring symbol, her necklace and her wig are all attributes that are explicitly referred to in the myth of Inanna's descent into the nether world.
Jacobsen quotes textual evidence that the Akkadian word eššebu (owl) corresponds to the Sumerian word ninna, and that the Sumerian Dnin-ninna (Divine lady ninna) corresponds to the Akkadian Ishtar. The Sumerian ninna can also be translated as the Akkadian kilili, which is also a name or epithet for Ishtar. Inanna/Ishtar as harlot or goddess of harlots was a well known theme in Mesopotamian mythology and in one text, Inanna is called kar-kid (harlot) and ab-ba-[šú]-šú, which in Akkadian would be rendered kilili. Thus there appears to be a cluster of metaphors linking prostitute and owl and the goddess Inanna/Ishtar; this could match the most enigmatic component of the relief to a well known aspect of Ishtar. Jacobsen concludes that this link would be sufficient to explain talons and wings, and adds that nudity could indicate the relief was originally the house-altar of a bordello.
I like the logic behind the argument saying that because demons don't eat or drink it's impossible to form a meaningful relationship with them.