Kira had won. He had worked his way through eliminating his top opponents, with the help of a few people along the way, mind you. Defeating L and Watari was easy. When it came to Near and Mello, that was another story. While they worked together and rapidly worked out his identity, Kira had deduced that they both were shadows of L. A mere remnant of his existence. He decided they should both be eliminated as well. Near was the most tricky. He predicted Kira's moves before Kira had thought of them. However, he was easily defeated once Kira had attained the ability to outwit Near. Having double bluffed him over switching the pages of the Death Note, Kira was certain he would win.

"Kira, you will not defeat me. For we had predicted Mikami's moves, and replaced the pages of the Death Note, knowing that you would also do the same. Thus making it certain that you would be defeated in trying to kill me." Near spoke, his voice low and in one tone, staring Light down.

Mikami fell to the floor, a look of distress spread across his face, begging for Kira's forgiveness.

"Mikami, there is no need to beg," Light spoke softly, a wide grin spreading across his face.

The KIT* jumped back in shock, staring at him wide-eyed with their mouth's open.

"L-light... How could you? You killed your own father! How could you!" Matsuda screamed, his eyes filling with tears that gently spilled down his cheeks.

"Quiet, Matsuda. Allow me to count." Light replied, well aware of the guns now pointed to his head. "10, 9, 8, 7-"

"Don't be such a fool, Kira. You've been caught. Give it up." Near spoke, twisting a lock of hair around his finger, while bleakly staring across the room.

"3, goodbye, 2, Nate, 1, Rivers, 0." The smile on his face widened and he allowed the last number to flow from his lips.

Everyone looked on in horror as Near froze, his eyes wide and his hand to his chest. He fell forwards onto the floor, his face hitting the ground first, his expression stuck for eternity. Near was dead. Within the next 3 seconds of this scene, the rest of the SPK followed their leader's example, falling hard to the floor, some shouting in pain as they fell. Kira had eliminated them. He turned to face the NPA members, his arm outstretched to Mikami, beckoning for the Death Note to be brought forwards. Mikami obeyed, and crawled to his side rapidly, bowing as he handed over the book.

"Well well well. Good work, Mikami. I applaud you in your abilities. You would make a fine God yourself." Light said, smiling down at the names of the SPK before him.

"I would, God? You really mean that? Oh! I would be more than happy to assist you!" His face was now glowing with happiness and is spread throughout him, filling each nook and cranny in his body.

"Light!" Matsuda yelled at him, loading the gun and pressing it to Light's forehead. "We trusted you! We persuaded Ryuzaki you weren't Kira! How could you do that to us! To your own father!"

"One moment, Matsuda, let me just finish this." Light replied, scribbling something in the Death Note. "Mikami, you would make a perfect God."

"I would!" He replied, clutching Light's pants tightly, trying to keep in his excitement.

"Yes. That is exactly why I must," Light closed the Death Note with one hand and looked down to him, "Eliminate you."

Mikami froze and collapsed to the ground to the horror of the KIT. With his face white and his eyes still filled with tears of joy, he joined Near, Mello, the SPK and L, as those who failed to prevent Kira becoming the God of the world.

"Anyone else?" He jeered, turning back to his 'colleagues'. "Either work with me to help rule the new world, or die along with your family in the most horrific way imaginable." He smiled as the poison left his lips and began to descend upon them, filling their ears as they winced and stepped back in horror. "Or, I can kill you now. A heart attack. Quick and virtually painless. And I swear to leave your family alone. They will be informed of your death. An attempt by the SPK to destroy those who were in their way, by setting their HQ on fire. Realising they made a mistake, the killed themselves. Simple. So. What will it be?"

They all accepted the heart attack, in exchange for their families' safety. However, Matsuda made a deal with Kira. He would work with him in covering up his friend's deaths, and would then kill himself. "I have a few last things to do in this world before I join my friends..." He said solemnly, tears rolling down his cheeks and only the cold, hard concrete beneath him as he watched Kira write their names in the Death Note. He closed his eyes as he saw his watch tick from 39 to 40 seconds, not wanting to see his friends collapse.

"Matsuda. It's over." Light said, placing his hand on the other's shoulder. "We must leave."

"Yes..." He shrugged Light off and turned away from the bodies that lay on the ground before he opened his eyes and marched out of the door.

Light began to smash some crates and arranging them to lay on top of each other, an easy way to set the place on fire. Hiding behind a pile of crates, he found a bottle of fuel and smiled as he saw it. Turning back to face the bodies, he grinned devilishly. "Goodbye. Thank you for your help." He spat as he began to pour the fuel over the bodies which were now piled up, covered in wood before adding more fuel on top. "I'm a God now, why must I do all the dirty work? Surely I should have a dog doing this for me." He grinned yet again, and let out an evil laugh, allowing it to echo through the warehouse. "I forgot. I had one. Haha." He continued to laugh uncontrollably as he walked towards the exit, dropping lit matches along the floor as he went, allowing the room to fill with roaring flames. "So long, old life." He closed the door of the warehouse and walked to the car, where Matsuda sat at the wheel, sobbing and broken.