
Goku pulls off a brilliant feint by combining Instant Transmission with a point-blank Kamehameha, obliterating Cell's upper body. The victory is short-lived, however, as Cell regenerates completely using the cells of Piccolo within him. Both fighters find their energy reserves significantly drained, and the battle resumes on more even footing.
Goku hovers high above the battlefield, his Kamehameha fully charged and aimed directly downward at Cell. Piccolo wonders aloud whether Goku truly intends to fire the blast at full power from that height. Krillin insists he would never risk destroying the Earth, and Cell agrees. Vegeta, however, senses something different and realizes Goku is genuinely prepared to release the attack.
In an instant, Goku vanishes. He reappears directly in front of Cell and unleashes the Kamehameha at point-blank range. The blast tears through Cell, obliterating his head, arms, and upper torso. When the smoke clears, only Cell's legs and lower body remain standing. Yamcha erupts in celebration, convinced that Goku has won. Future Trunks and Krillin, however, stay silent, sensing something is wrong.
Jimmy Firecracker announces Goku's apparent victory to the television audience. Meanwhile, Goku frowns and tells the others that something is off. He can still feel a significant amount of ki emanating from Cell's remains. Krillin shouts a warning that Cell will likely revive himself.
Sure enough, Cell's headless body hops back to its feet. New arms, a head, and a complete upper body sprout from the stump in seconds. Cell stretches his freshly grown limbs while Jimmy and Satan recoil in horror. Goku recalls that Cell possesses Piccolo's regenerative ability. Cell confirms this, boasting that he can restore himself from almost any injury, just like the Namekian.
Goku acknowledges that defeating Cell will not be that easy, but he notes that Cell's energy has dropped considerably from the regeneration. Cell fires back that Goku's own reserves have fallen just as much, pointing out how hard the Saiyan is breathing. He warns Goku not to waste energy on futile attacks that only make the fight dull. Goku agrees, and both fighters power up once more. Goku rushes in with a punch; Cell sidesteps and throws a kick that Goku blocks. They trade blows at close range, each landing a hit to the other's face, and the battle continues with neither willing to back down.
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