Ataru, a young man who lost his life in an unfortunate case, receives three special powers from God and reincarnates into a different world. The strongest gun, the ability to create bullets freely, and the ability to see everything called "magic eyes." Ataru, who is the only gunner in this world, throws himself into an elite adventurer guild with the beast girl Caro who he rescued from slavery. The heroic story of a sniper who eliminates any enemy with a single blow starts here.