SPEC: Heaven: Saya Toma is a female detective with an IQ of 201. Takeru Sebumi is a career detective with a distinguished background. They work on cases by postulating the "SPEC" of the unknown criminals and then deduce the criminal's unknown "SPEC" to make arrests. A mystery occurs when bodies are found on a cruiser in the ocean. Saya Toma and Ryo Kase of the Tokyo Metropolitan Police Department are brought in to solve the case.