Katsumi and Isami were both looked after when they were younger by policewoman Kaoru Komaki. After a long time of being absent in their lives she finally returns to Ayaka City. However, their long-awaited reunion is cut short once Kaoru is kidnapped and trapped within the kaiju body of Mecha Gomora…

Isami is unable to transform into Ultraman Blu! What on Earth?! Isami is worried bout the fear of killing an innocent civilian if he ever makes a mistake, like in their previous fight. Katsumi, who understands what his brother is going through, decides to go in and fight the kaiju alone. Will Isami be able to overcome his fear and face the kaiju once again?