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Mukuro has 12 SPC and Yusei has 7 SPC. Mukuro activates [[Speed Spell - Accel Draw]], and draws 2 cards. He then activates [[Speed Spell - The End of Storm]], destroying all monsters on the field, and dealing 300 damage to each player for every monster they lost. (Mukuro 1900) (Yusei 1300) Then, by removing Skull Flames from his Graveyard from play, Mukuro Special Summons [[Speed King ☆ Skull Flames]] (3000 ATK) He attacks Yusei directly, but Yusei activates [[Scrap-Iron Scarecrow]], negating the attack. Then, Speed Boost deals 500 damage to Yusei (Yusei 800). Mukuro actives Speed King - Skull Flames' effect, once per turn it can inflict 400 points of damage on the opponent for every Burning Skull Head in its controller's graveyard (Yusei 400).
Yusei has 8 SPC and Mukuro has 12 SPC. Yusei activates [[Speed Spell - Shift Down]], which reduces Yusei's SPC by 6 and lets him draw 2 cards. Yusei summons [[Nitro Synchron]] (300), then uses Bolt Hedgehog's effect to revive itself. Yusei then activates his facedown "[[Give And and Take]]", which Special Summons Junk Synchron from Yusei's Graveyard to Mukuro's field, and adds its Level to Bolt Hedgehog, making Bolt Hedgehog a Level 5 monster. Yusei Tunes Nitro Synchron and Bolt Hedgehog into [[Nitro Warrior]] (2800/1800). Yusei draws thanks to Nitro Synchron's effect, and activates [[Speed Spell - Gap Storm]], which destroys Mukuro's Speed Boost along with all the other Spell and Trap cards on the field other then [[Speed World]]. By Nitro Warrior's effect, since a Spell was activated, it gains 1000 ATK during damage calculation. He attacks Speed King - Skull Flames (Mukuro 1100), and by Nitro Warrior’s effect, it switches Junk Synchron to Attack Position and Nitro Warrior attacks it. (Mukuro 0).
Yusei wins.
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{{Yu-Gi-Oh!}}