The Death Spiral Machine is a machine created by the Anti-Spirals to kill Spiral life forms by absorbing Spiral Power and converting it into ultra-dense space that resembles water. The Gunmen of the dead Spiral Warriors then become trapped in the Galactic Spiral Abyss formed by the machine. The Death Spiral Macine is protected by a Spiral Conversion Field that absorbs mass and converts it into Spiral Power. A large dose of Spiral Power can open a hole in the field, leaving the machine vulnerable to attack.
During the Second Anti-Spiral War, the Super Galaxy Dai-Gurren was dragged into the sea formed by this machine and had all its Spiral Power drained before it could transform into Super Galaxy Gurren Lagann. Simon was able to supply power to the flagship's engine faster than it could be drained, allowing it to fend off the attacking Anti-Spiral fleet. The Super Galaxy Dai-Gurren proceeded to fly into the depths of the sea to destroy the Death Spiral Machine with two Super Spiral Missles, but the first missle was crushed by the pressure before it could reach its target.
Kittan Bachika entered his Space King Kittan and drove the remaining Super Spiral Missile into the Spiral Conversion Field, opening a large hole in it. He then attempted to fire several smaller missles at the machine, but the extreme pressure prevented them from firing and caused Space King Kittan to explode. The original King Kittan escapes the explosion, carrying a broken drill from Gurren Lagann as a good luck charm. As Kittan awakens his Spiral Power, he makes a dramatic speech, claiming the drill is his soul. The drill is repaired by Kittan's Spiral Power and Kittan performs the King Kittan Giga Drill Break, destroying the Death Spiral Machine and sacrificing his life in the process. The machine's destruction causes the Galactic Spiral Abyss to cease to exist and the ultra-dense space to turn back into Spiral Power, allowing Simon to transform the Super Galaxy Dai-Gurren into Super Galaxy Gurren Lagann and fulfill Kittan's last wish.