A truly great coach makes the game of soccer interesting! Tatsumi Takeshi is 35 and has spent the last few years coaching in England before being brought back to Japan to coach his old team. His favorite pastime? Causing giant upsets a.k.a. Giant Killing! From the genius behind U-31.
ETU is on a worryingly unprecedented three-game losing streak. Tatsumi silently watches on, not making any major moves...but the next day, he assembles the team for a blockbuster announcement. The soccer genius whose ETU success lasted all too short a time is making a shocking attempt at a comeback! Can his legs conjure up miracles again, and if so, how will the team react?