Megurine Luka is the third Vocaloid 2 release of Crypton.  The biggest improvement over the past two is the ability to sing bi-lingually, without the Japanese "Engrish" accent.  This of course does not help if the users don't know proper English themselves though.  Luka sports a lower range than most of the female characters, and can sing notes even some male artists have trouble hitting.  Luka's outfit is a departure from the school uniform, and sports a more Victorian-refined taste of a mature woman.  She can also be considered a warrior, and either carries around a sword or a gigantic tuna that she uses as a weapon.

Luka's genres also range from sweet and soft, to painful and screaming, to even dot matrix chiptunes.  Her debut song shattered all first-week visitation records for Vocaloid on NicoNicoDouga.  She has had many a hit such as the inspiring Double Lariat and most prominent recently Just Be Friends.

Luka's alter-ego was discovered just after her release.  Tako-Luka, which is essentially Luka's head with her hair as octopus tentacles, came out with making her vocals playful and childish.  Tako-Luka is also known to speak better English than the original.  Tako-Luka Maguro Fever, which is a parody on another famous Luka song, sets the tone for the freakishly-cute fanmade character.