Cyborg detective Batou is assigned to investigate a series of murders committed by gynoids—doll-like cyborgs, which all malfunctioned, killed, then self-destructed afterwards. The brains of the gynoids initialize in order to protect their manufacturer's software, but in one gynoid, which Batou himself neutralized, one file remains: a voice speaking the phrase "Help me."

《攻壳机动队SAC 2nd GIG》是根据士郎正宗漫画原作改编的第二季日本动画影集。 2004年1月1日于日本SKY电视播映。每集制作费高达3000万日元。 共26话。 故事内容延续第一部TV版攻壳机动队STAND ALONE COMPLEX的剧情继续发展。但TV版的2部作品与剧场版无甚联系，可以看做是两个平行世界里发生的事情。 这次TV版第2季的制作班底与第一部相同，同时剧情表达上和第一季一样，每话由不同故事构成，各自独立成章，却贯穿着同一条主线。在剧情上同时电影版导演押井守也参与了协力，不过电影版中凄凉的气氛没有在TV版第二季中体现。

In the year 2029, the barriers of our world have been broken down by the net and by cybernetics, but this brings new vulnerability to humans in the form of brain-hacking. When a highly-wanted hacker known as 'The Puppetmaster' begins involving them in politics, Section 9, a group of cybernetically enhanced cops, are called in to investigate and stop the Puppetmaster.