A mysterious giant plant appears and the pollen it spreads lures people into a world of dreams! But it looks just like R'lyeh, the plant Kengo Manaka grew to bring smiles to the people of Mars...?! A familiar face shows up as Kengo, Kanata, and crew try to take control of the situation, and the GUTS-Select joint extermination operations begins!

The mysterious monster Neomegas appears suddenly in town, defeats several other monsters, and leaves. Vice-Captain Kaizaki tries to find out what's really going out, when she remembers the words of her mentor. The terrifying true meaning behind those words reveals itself before Kanata, the GUTS-Select team, and Ultraman Decker!!