Have you ever watched something that was "so bad, it was good"? Ultimate Girls intentionally aims itself at this category. Unfortunately, like most shows and movies that aim to be "so good it is bad", it goes past it and ends up in the "so bad it's bad" category. But it still has some enjoyable moments and as long as you know what you're getting into it can help you waste a few hours and put a couple smiles on your face. Like a low budget B-Horror movie, Ultimate Girls should be watched with few expectations. This is a spoof show, plain and simple. It isnot meant to be taken seriously in any capacity, except perhaps for the kiddie-pool-deep romance story thrown in. But even that is generic and simple, and it is there only to give the show a "purpose" other than the spoof of Japanese monster movies and spoof of the perversions of Japanese culture in general.

Though this is clearly an ecchi show, the uncensored version doesn't actually show anything, as if the girls are wearing skin-colored suits, so you don't have to worry about that. Each episode is less than 10 minutes long so there isn't time to develop any characters beyond stereotypes. Even so, the main girls are likeable enough and they are cutely drawn.

The most important thing to know about Ultimate Girls is that it is a joke. It's a joke about Japanese monster movies, it's a joke about otaku culture, and a joke about the predominantly male anime audience. It's a show about mostly-naked giant girls fighting ridiculous giant phallic monsters every Monday morning. So critique it accordingly.