"How did you find my name?" Light asked his face deadly serious. He already knew the answer, but he was interested to see how much B was willing to share.

"I would be happy to tell you, but... please don't think that you've fooled me. I am well aware that you know about my eyes." Said B.

Light's expression soured. "Just like L..." he thought.

"However," continued B "you may be interested to know that these eyes were not obtained through a deal made with a shinigami. No, I was born with them."

Light lifted his head in shock.

"For as long as I can remember, I have been able to see people's names and lifespans. But it would appear that you also possess some rather unique abilities."

Light raised his eyebrows. "What are you talking about?" He asked sceptically.

"But surely you knew." said B, genuinely surprised. Light just stared at him. "Oh, I guess you really don't. Well then I'll tell you. You see, generally, regular humans can't tell the difference between my eyes and any other person's eyes. However, judging by your reaction when you first saw me, I am 97 percent certain that were able to recognise them for what they were."

Light thought back to the glimpses of Misa's name and lifespan, of his red eyes in the mirror.

"A while ago, I started to notice my eyes changing. They would flash red in the mirror, and I would sometimes get glimpses of people's names and faces." He explained to B.

"Let me ask you something Light Yagami. These names and life spans you saw. Whose were they?"

Light was surprised by the question. "I'm not really sure." He answered. "I saw a lot of names."

"Did you see any significant names or life spans? Maybe those of somebody who owned a Death Note?" B asked.

"How do you know about the Death Note?" Light asked.

B just shrugged off the question. "That's not important," he answered, "and besides, you would be surprised at how much I know of the Death Note. What is important is that you tell me whether you saw the name or lifespan of the owner of a Death Note."

"Misa..." Light breathed.

B leaned back in his chair and casually flicked a strand of hair away from his face. "Did you see her lifespan, or just her name?" He asked solemnly.

"Both." Light whispered. "But she was the owner of a death note, so that should have been impossible. I saw it though, so that must mean..."

B finished Light's sentence for him. "That's right Light Yagami. The most logical explanation for your ability to see Misa's name and your ability to see my eyes, is that you have somehow been able to develop the eyes of a shinigami naturally, something which has been completely unheard until now."

Light tried to mull it over in his head as B kept talking.

"Make no mistake though, these are not ordinary eyes. They are not eyes with restrictions, such as those granted to a human by a shinigami, but rather they are exactly the same as those which can be found on a shinigami. You're eyes are the same as mine as well, however it appears that you hadn't fully developed them until rather recently, as I wasn't able to recognise them in the prison. You are quite special, Light Yagami."

Light stood up, B looked up curiously. "No B, I am more than that. I am the God of the new world."

B looked at Light and for the first time in history, two humans stared at each other, both able to see that the other had the eyes of a shinigami.