Kip. 26: Garuda Phoenix

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According to the synopsis from the DVD release of the English dub: It's the final round of the Buthokan Cup and Kouya must win in order for the Tobita Club to participate in the Asia Cup. Kyousuke Jin has built Kouya a brand new Gear called Garuda Phoenix to replace the shattered Garuda Eagle. Will Kouya be able to control his new powerful Crush Gear? (Source: Crush Gear Wiki)