Karen, the mother rescued from the tentacle lifeform "Zold," has been reduced to a slave to pleasure—indulging in masturbation right before her daughter's eyes and succumbing to the throes of ecstatic delirium! Though pained by her mother's shocking transformation, Elena desperately continues the search for her younger sister, Emiru, who was abducted by Zold. But when she finally finds Emiru, a suspicious smile plays upon her lips. Then, in the instant her body is enveloped in light, she emerges as "Magical Girl Emiru"—a figure consumed by a twisted blend of love and hatred for her older sister. The sisters' lewd dance of desire begins now! This is the second anime adaptation of the smash-hit tentacle-themed erotic game "Magical Girl Elena"—a title that ignites both passion and excitement! Witness the tragic struggle of a magical girl who keeps fighting, even as the sister she sought to protect ravages every one of her orifices and drags her down into a hell of unbridled, orgasmic lust!