Summary The final chapter starts off as a repeat of the first chapter, with the same top secret file marked "#R" being opened as a reminder of what X has developed into.

Back to the showdown between X and Sigma, X fires a charged shot at Sigma, but the shot is blocked by Sigma's cape. Sigma tells X that his cape nullifies any energy attacks, but X continues firing as all his shots are deflected off Sigma's cape, hitting the surroundings instead. Sigma taunts X, and X charges at Sigma but is suddenly sliced across his chest with wave of energy. X gets back up and looks at Sigma menacingly while Sigma says that's the look he wants to see on X. Sigma tells X to look around him as the throne room's decorations and equipment are moved out of sight, and the ground becomes a massive screen displaying the Earth. X notices that they are in space as Sigma walks to X telling him how beautiful the planet is, but says it's tainted by mankind, and that they exist to exterminate them and claim the world for themselves. X continues firing, telling Sigma to shut up but his attacks are futile against Sigma's cape. Sigma continues, asking whether X notices mankind's foolishness before finally deciding to no longer try recruiting X to his cause. Sigma throws down his cape, telling X that he's giving him a fighting against him and to give him everything he's got. X fires a charged shot at Sigma, who slices through X's attack as the beam of energy slices off X's left shoulder plate. X then realizes the beam that sliced through his buster shot was Sigma's beam saber. X fires another shot, but Sigma dodges it and appears right in front of X before slice his chest again, making an X mark on his armor as Sigma mocks how fitting it looks. X charges at Sigma, telling him that he'll make him regret taking off his cape. X fires another shot at Sigma, who counters using beams from his forehead that fire holes into X's attack before hitting X. Sigma mocks X again, telling him that a Rockman can do much more than this. X jumps back, scaling the wall to create more distance between him and Sigma. However as X looks down he notices Sigma has disappeared, and is now above him. Sigma then slices X multiple times before he hits the ground. X thinks to himself that he cannot win against Sigma, but stands up anyway. Sigma calls X persistent and throws his saber at X, impaling him in the chest as X is pinned to the wall. X loses his strength as he says if he loses now, it would mean betraying all those who helped him to this point. X's buster reverts to his hand as he deactivates, stuck in a pose with his left hand outward. Sigma walks towards X, but notices the floor is as he looks towards X, shocked to see tears coming from his dead eyes as his systems should have ceased. Sigma's saber continues to react as Sigma tells himself that it's only a coolant system leaking after X was defeated. However X awakens, telling Sigma that this is fear Sigma is feeling right now. X pulls out Sigma's beam saber from his chest, landing back on the ground as he says Sigma fears the "hope" X has made out of his gained wisdom and bravery. X says that his coolant system may have also shorted out from the beam saber causing his generator to reactivate, but it's no coincidence as his convictions to never lose has brought forth a miracle like this. Believing in this, X launches a charge shot at Sigma's saber, causing it flying straight into Sigma's chest. Sigma is struck, by his own saber, but pulls it out seemingly unharmed as he berates X for believing in foolish humans, and that they are supposed to be the true rules of mankind. X watched silently as Sigma continues shouting, but his body explodes shortly after.

X walks over to Sigma's saber planted to the ground, thinking that Sigma might be someone pitiful, as he was consumed with his power obsessed. X wonders if one small misstep would have caused him to be the same, but rethinks that it isn't the case as he had a friend that he believed in. However, Sigma's head emerges from the smoke as the tower begins to crumble. As X makes his escape down the falling debris, X notices a massive eye glowing right in front of him. Wolf Sigma emerges, wrecking havoc across his own base and fires a flame attack from his mouth barely missing X, who looks for an attack strategy but is struck by an electric attack from one of Wolf Sigma's hands followed by striking X in the legs with a hand swipe. X makes a run for it, but is hit by another electric attack. X jumps onto one of Wolf Sigma's hands, but before he can fire a charged shot the hand fires an electrical attack upwards hitting X off. X makes a second attempt at rushing Sigma, but runs out of energy and falls, allowing Sigma to blast X with another flame attack, hitting him directly. X falls through the debris of what remains of the fortress, as Sigma assumes X has been destroyed for sure this time. X, barely active, slowly gets up and discovers a massive generator right in front of him, getting an idea on how to defeat Sigma. Sigma stares at the Earth, declaring that there is no one else to stand in his way, and that he the true ruler. Sigma is then interrupted as his floating fortress loses power, and is dragged down by Earth's gravity. Sigma detects a problem with the thruster system, and discovers the power generator has gone haywire. X says that he focused his remaining power into the generator, causing it to malfunction and to see him in hell. Sigma tells X to stop and that they'll be both killed, but X says he's already prepared for it. As Sigma's fortress starts reentering Earth's atmosphere, the heat from reentry burns up Sigma's fortress and Sigma is seemingly destroyed as well.

The fortress starts to break apart, and is reduced to small scraps as it falls to Earth. From Earth, the falling debris appear like shooting stars, including X who escaped death by wrapping himself in Sigma's cape. X mentions the irony of being saved by something used by Sigma as he drops it. As X returns his body except helmet to his normal form, he reflects that in the name of peace it has cost him many friends, and he has defeated many of his own kind. As X takes off his upgraded helmet, his normal one forms under it. Looking down at the damaged helmet, he lets out a loud scream. After calming down, X throws the helmet into the ocean and watches as the sunrise comes.

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Commentary And so this concludes Iwamoto's first X manga, and I have to say despite the weird start and occasionally hard-to-follow art style (which as I hoped did improve a lot over time), this more drama-focused telling of the X series has evolved quite a bit during its initial 3-volume run. In this final chapter, X confronts both Sigma and his final form of the game, even if the latter was only defeated by X's suicidal attack by causing the entire fortress to burn up in reentry. A lot of Sigma's dialogue towards X about Repliroids being the next step in evolution and that they should be the next rulers is in-line with his post-battle dialogue in the original game, though in this adaptation it took place after the first battle instead (incidentally being closer to PSP remake "Irregular Hunter X") which I felt appropriate as in both cases X has acknowledged that Sigma is beyond talking down and needs to be destroyed.

Personally, if there is one thing that this adaptation did much better than the games, it would have to be X's characterization. Though some people may think his ability to produce tears is a sign of weakness (albeit understandably so due to early Shojo-esque drawing style), I would argue that this shows his unique ability to not only feel genuine empathy but to also show it, making him a meaningful bridge between Repliroids and humans as both are able to relate to him. Though ultimately, my favorite part of X's characterization would be the very theme of the first X game itself: Character Development. In the early chapters, X was shown to be a wide-eyed idealist who occasionally comes off as impulsive and at times too trusting and forgiving; both flaws which he had to suffer for. But through his interactions with both friend and foe, X becomes more pragmatic and creative in his fighting approach, fully aware that he cannot win with raw power alone. In terms of visuals, a lot of X's character development can be seen from how his eyes and proportions become sharper with each major story arc.

Overall, even without the knowledge that Iwamoto would go onto retelling the X series up to X4 (which was tragically cut short), I think the Rockman X manga is a great adaptation that shouldn't be missed by fans looking for a new perspective into a series they love.