GUTS (Global Unlimited Task Squad) has to investigate a series of attacks on miners that leave only men's petrified forms as evidence. At the same time, Daigo with his teammates, Yanase Rena, Horii Masami, Shinjo Tetsuo, Yazumi Jun and his superiors, Captain Iruma Megumi and Commander Munakata Seiichi, are studying what they have gathered from Ultraman Tiga's battle with Golza and Melba. (Source : TV Tropes)