Set many years after the end of the original Ultraman Tiga series, in which Daigo Madoka (human host of Ultraman Tiga) has a son with Rena, named Tsubasa Madoka. Tsubasa is a member of a new team, Neo Super GUTS, the successor to the original Super GUTS.

When the clock's hand turns into a knife, parent-child bonds are torn!

The members of the Super GUTS force, one of whom is secretly Ultraman Dyna, are in the middle of a losing battle against an enormous monster on the surface of the moon, when suddenly a spaceship appears and saves them by zapping the beast. The crew of the ship claim to members of the world peace force that originally created the Super GUTS force, and they invite the GUTS members to enter their brainwave patterns into the ship's battle computer so it can be a more effective fighting system. It sounds like a good idea, but could they have some other plan up their sleeves?

A woman is discovered strangled inside a car, and Inspector Muta of the Yamashita police station hurries to the scene! The relationship between the murdered woman and a suspect whom the new Assistant Inspector, Iwaki, has been pursuing for one year will soon become clear...

Ultraman Tiga: The Final Oddysey was sort of an epilogue of the Ultraman Tiga series. Just when we thought that the world is safe, it's under attack again! A TPC excursion (including GUTS' Captain Megumi Iruma) headed to an old ruins and unintentionally woke up three evil ancient giants whom Daigo, later on, has visions of. What's so haunting about his visions is that they're not only three but four evil giants, including Ultraman Tiga in a very dark physique and a very evil aura. After a series of visions, Daigo was able to meet the three evils who beat him up and left the Black Spark Lens to him. Later on, the ultimate battle begins in the ancient ruins. Daigo as Ultraman Tiga, who is supposed to be the warrior of light, must use his powers, however dark, in order to defeat the three evils.