The episode begins with Watari asking L what's wrong.
In the police headquarters, L asks Rem some questions if she ever tried to use a piece of the Death Not and if shinigamis like apples and tells Light that he is free to do anything he wants. However, Light decided to stay until the case is solved. When he says that if L is suggesting that he is a nuisance, L replies that Light is not.
A flashback occurs with Misa begins once again to kill criminals.
In the night at the headquarters, the Task Force has received the news of 16 deaths. Rem knows that it's Misa who is responsible. L starting to believe that Misa is responsible, but Light refuses to believe that conclusion. So, L comes to the only other conclusion-that someone else has obtained a death note, but the fake 13-day rule is keeping L from getting Light and Misa just as they were released.
Light plans to make L think about whether he can convict someone who writes in the notebook as a mass murderer. Matsuda states about destroying the Death Note if they were not sure of the knowledge of it. Aizawa agrees with this and tells them that the upper management of the police would probably push for something close to this, as messy as it may be. As for L, he thinks that once Kira is found, at the very least if they cannot get capital punishment, they should make the murderer write down their own name in the notebook.
Rem begins to think that Light has confidence in saving Misa's life. If she kills L, Misa's lifespan will increase while Rem dies protecting her.
Later, Light sees L standing in the rain and looking at the clouds. When he asks what is going on, L pretended that he can't hear him so Light has no choice but to go to him. Light asks L what is wrong and he replies of hearing the sound of and that today's weather has made the sound exceptionally louder... or perhaps events to come have amplified the sound. Light tells him that he doesn't hear anything because the heavy rain drowns out the sounds and to go back inside. When the two return inside, L wipes Light's feet and giving it a massage for atonement. He tells Light that he found him as a true friend and that he is sad that they will be apart soon.
Inside, L plans to try out the Death Note. When the others are not liking his idea, he stated that this act is to test if the "13 day" rule is indeed true. They failed to notice Rem has left. Just then, the headquarters go into a blackout as Rem kills Watari but not before he manages to press the button for data deletion on all the computers connected to the Kira case. L explains that he has instructed Watari to delete all information he currently holds if anything unexpected should happen to him. Just then, they noticed that Rem is not with them.
Just then, L collapses and Light catches him. He sees him in sadness and smiling sinisterly. Finally realizing that Light is Kira, L closes his eyes, dying from a heart attack. Light begins to scream that they will be next to be killed and screams for Rem.
When Light gets to her, she dissolves into sand as a result of killing L for Misa and gets the Death Note. By the time the others arrive, they see Rem's remains. Despite that he planned to kill L, Light decided to continue the investigation. When Matsuda is afraid of dying, he tells him that he can leave if he wants, but Matsuda changes his mind.
Light states that he will become god of his new world now that L is dead.