Toe was one of Megas's generals. Recruited by the emperor during the past, Toe guarded Megas's tower base during the events of Valis II. After Haizen's defeat at hands of Yuuko, Toe had to wait for the Valis warrior to also confront him. It was a matter of time for them to fight while Megas himself watched personally their battle. Toe was in disadvantage and begged his master to help him, but Megas didn't respond and let Yuuko finally kill him, thus ending the battle and his life.
Toe is an scared and effeminate warrior, but a loyal general of Megas, although not the best one. He highly respects Megas and looks up on him, but sometimes his nervousness makes him to ask Megas for help he knows he will not get.
Tou is an swordsman. He can jump in circles quickly with his sword to attack from air. On the ground he can use his sword normally to attack at range or launch a fire slash from it toward his enemies. To make his moves even stronger, he can make a mirror clone of himself.
In Valis SD/Syd of Valis, Tou's skills in battle are almost totally changed.Here he isn't a swordsman anymore, but he attacks by flying and diving from the air. He can also shoot multiple fire balls from his hands. The platform where the player stands makes the fight a bit harder.
Toe appeared in the PCE-CD/TGCD version of Valis II as the fifth boss and the last before Megas. In Valis SD/Syd of Valis, although unmentioned, Toe appears in the cover of the Japanese version and in the second act of the last stage as a mini-boss without dialogue.
- Although Toe's armor is portrayed as red and white in the artworks, it's shown as red and bright red in-game. The same thing happens with his blonde hair and his white face that are shown as bright red also in-game. This doesn't happen in Valis SD/Syd of Valis.
- But in Valis SD/Syd of Valis, his face colour is changed to blue.
- Toe is the only one of Megas's generals to wield a weapon aside of Megas himself.
- Toe shares his effeminate personality with Asura from Valis III, though Asura is less frightened than Toe is.
- Although he appears in Valis SD/Syd of Valis as a mini-boss, he doesn't have any dialogue with Yuuko prior to the fight, while many of the mini-bosses have such dialogue.