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(Capcom's primary storyline)
Vultures appear circling the Train Station section of Resident Evil 5 and can be killed by a player with a well-placed shot. Also, some can be found above the Tricell Tents in Chapter 3-2, before you enter the oil refinery.
The vulture exists in the game as ambience, and so is not an actual "enemy". They will randomly drop varying amounts of gold.