40 years after the battle against the Anti-Spirals the Dai-Gurren Brigade now only exists as part of the history told by the Spiral Confederation, who proclaims having under his flag every known spiral race on the universe. But, at the same time that the legend is transforming into a myth and the Spiral Confederation confronts it's first internal and external crisis, the opening of a white pod by two children fleeing from the war suddenly changes everything.