Super Perfect Cell is a self-proclaimed form of Cell after he survived Self Destruction and absorbed Goku's cells (because he exploded at King Kai's Planet together with Goku, King Kai, Bubbles, and Gregory). To distinguish this power upgrade from his previous state, this form is often referred to as "Super Perfect" (though Cell himself calls it "Ultimate Perfection" in the FUNimation dub).
Even after self-destructing at King Kai's planet, Cell's nucleus miraculously survives the explosion. Using the regenerative abilities he inherited from Piccolo, Cell is able to completely recover. His cells also retain a memory of his perfect form, allowing him to regenerate into that form again despite his loss of both the cyborgs at this point (Android 17 was also killed in the explosion of Cell's semi-perfect body). Due to his Saiyan trait of extreme power increase after healing from injury, he becomes much stronger than he previously was in his perfect form, even at full power or when buffed up. Apparently Cell himself was previously unaware of this ability, as he is shocked that he is still alive. (Note that even though Cell had gotten stronger, he still struggled somewhat in the final Kamehameha duel despite the fact that Gohan was only using one arm, suggesting that he still may not have been up to the same strength as a Super Saiyan 2.)
Using Instant Transmission (acquired from Goku) Cell returns to Earth and kills Future Trunks with a single blast. Enraged, Vegeta blindly rushes at him in his Super Saiyan form but is slapped aside. Cell attempts to kill Vegeta with his Death Beam, but Gohan intercepts Cell's attack. Gohan is left wounded, without the use of his left arm and his ki supply reduced to less than half. Having returned to his Super Saiyan 2 state, Gohan desperately engages Cell in a Kamehameha wave struggle at the behest of the late Goku. Cell gains the upper hand several times, nearly overwhelming the exhausted Gohan nonchalantly, but as he is about to finish off Gohan, Vegeta distracts Cell with a surprise blast to the side of his head. With Cell caught momentarily off guard, Gohan draws out all of his reserves to obliterate Cell completely. Later, in Dragon Ball GT, Super Perfect Cell is seen fighting Goku with Frieza in Hell, but is easily dominated along with Frieza. While fighting Goku he is able to absorb him through his tail, but only momentarily.
- In the manga and Japanese anime, there is a plot hole with regards to how Cell achieved this state. According to Cell, an organ inside his head allows him to regenerate, so long as that organ is not destroyed. Goku had previously destroyed Cell's entire upper body, head included, which should have prevented the evil cyborg from regenerating. This plot hole is not present in Funimation's English dub of the anime, where Cell stated that "every cell [in his body] has a life of its own", and that one survived, which allowed him to regenerate.
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