Sea Stealth Attack

 The Legendary Fisherman and Panther Warrior appear in this card's artwork.

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This reflects the Duel between Mako Tsunami and Joey Wheeler (in Yu-Gi-Oh! - Episode 068 and Yu-Gi-Oh! - Episode 069), where Mako used his Sea Stealth Attack strategy against Joey, as well as Mako's last turn specifically, where he used The Legendary Fisherman to battle Joey's Panther Warrior.

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Strangely, in this card's International artwork, the harpoon in the hand of The Legendary Fisherman was not redrawn.

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This card's effect that banishes a WATER monster you control for one turn may vaguely represent part of Mako's strategy to have his monsters hide underwater.

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OCG Rulings

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The activation of only the card "Sea Stealth Attack" can be performed at any time, except during the Damage Step.: Sea Stealth Attack

The effect "When this card is activated: You can activate 1 "Umi" directly from your hand or GY" is an effect resolution that can be performed when the card "Sea Stealth Attack" is activated.

The player chooses whether or not to activate "Umi" by the effect of "Sea Stealth Attack" when it resolves.

Even if "Umi" is not in the player's hand or Graveyard, the card "Sea Stealth Attack" can be activated. (In that case, the player cannot choose to apply the effect to activate "Umi".)

"While "Umi" is on the field, this card gains these effects" is not treated as an effect. While "Umi" is face-up on the player's or opponent's field, this card gains the "●" effects.

The effect "● Once per turn: You can banish 1 WATER monster you control until the End Phase; this turn, face-up Spell/Traps you control cannot be destroyed by your opponent's card effects (even if this card leaves the field)" makes a Chain Link. (It does not target. Banishing 1 WATER monster in the player's Monster Zone until the End Phase is a cost to activate this effect.)

Returning a monster to the field that was banished to activate the effect "this turn, face-up Spell/Traps you control cannot be destroyed by your opponent's card effects (even if this card leaves the field)" does not make a Chain Link.

The effect "● At the start of the Damage Step, if a WATER monster you control whose original Level is 5 or higher battles an opponent's monster: Destroy that opponent's monster" makes a Chain Link. (It does not target. While face-up in the player's Monster Zone, the effect always activates at the start of a Damage Step in which a WATER monster whose original Level is 5 or higher battles an opponent's monster.)