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。
《战斗妖精雪风》故事描述人类虽能将神秘的外星生物“迦姆”的势力逐出地球，但双方的攻防战却延伸到了另一颗菲雅利行星上，完全没有任何停止的迹象。而身为主角的深井零少尉为战术战斗电子侦察机 SUPER SYLPH雪风”的驾驶员，受命搜集战场上的战术情报。就这样，围绕在菲雅利行星上人类与迦姆的战斗，也将逐渐改变零的未来…… 33年前，JAM使用通路突然袭击地球，后来经过很多次战斗，地球军成功地将JAM打退。
“Roll out with Optimus Prime, Bumblebee, Arcee, Ratchet, Bulkhead, and the rest of the heroic Autobots as they battle the evil Decepticons. Now that big bad Megatron has returned with a mysterious and dangerous element, Team Prime must prepare for an epic
“Roll out with Optimus Prime, Bumblebee, Arcee, Ratchet, Bulkhead, and the rest of the heroic Autobots as they battle the evil Decepticons. Now that big bad Megatron has returned with a mysterious and dangerous element, Team Prime must prepare for an epic
“Roll out with Optimus Prime, Bumblebee, Arcee, Ratchet, Bulkhead, and the rest of the heroic Autobots as they battle the evil Decepticons. Now that big bad Megatron has returned with a mysterious and dangerous element, Team Prime must prepare for an epic
