X-Men vs. Street Fighter © 1998 Unknown
Unlicensed port by an unknown company based in South America.
The background of the options screen uses the the "X-Men vs. Street Fighter EX Edition" title screenshot, which is the name of the Japanese Sony PSX version. This may indicate that some of the sprites were ripped using the Playstation version rather than an emulation of the CPS2 arcade ROM.
Game's ROM.