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Ponchi and Conchi are Tamao's spirits. Interestingly, they are less disturbing in the anime than their counterparts. Appear in 18, 19 and vol 6 and 7.
To Distinguish between Ponchi and ConchiPonchi is the fat tanooki and Conchi is fox.
Anime and Manga DifferencesPonchi and Conchi act more childish in the anime. (See episode 17)
In the manga, they are more disgusting when Ponchi ties up Manta with his belly and Conchi does not want to nick his stomach. Ponchi replys he will throw up on him if he does nick his stomach, and Tamao feels embarrassed as she holds her oversoul arrow.
Ponchi and Conchi are very mischievous when they lie to Tamao (in the manga) to attack Manta and Ryu for some exercise.
In the anime, their predictions come true because Millie and Elie fit the description of a tall and short one.
Oversoul and Spirit Medium