The Daizenshuu's entry on ki barriers

Tapion

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http://web.archive.org/web/20111103180843/http://kanzentai.com/trans-daiz07.php?m=04&id=attack_a-c#barrier

A technique where they use ki to create a barrier around themselves, guarding against their opponents' attacks. It can guard against ki attacks and also physical attacks such as missiles. What's more, Vegetto used it to successfully avoid being absorbed by Majin Buu (evil). However, in order to use a barrier, it is necessary to constantly emit ki. To cancel out the physical and ki attacks of their opponents, they must emit ki at least twice that of their opponents. It's natural that No. 17, with his infinite energy generator, was able to use this technique, and since perfect-form Cell took over that infinite energy generator he could use it as well. You can also understand how Vegetto, said to be the best in the universe in everything from ki control to ki strength, would be able to use it too. However, it seems that this technique cannot guard against attacks from those with ki far stronger than their own.

Two things:

1. This seems to be, at last, official word on the minimum gap required to completely tank an attack.

2. Would this shed light on the gap between Piccolo and Imperfect Cell after his absorptions?
 

Papasmurf

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So Freeza's ki was twice his opponent when he used it against Galu? :manabu

I wouldn't really trust this source with much of anything, tanking gaps are notoriously inconsistent.
 

GreatSaiyaman123

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This has been around for a while. It certainly instantly disproves anyone who tries to argue Semi Cell is like 1.5x #16.
 

Captain Cadaver

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I wouldn't really say it's concrete evidence if using it for tanking debating for reasons Kenshi already mentioned. Not only that, but the context definitely seems focused on a Ki barrier's utilisation and the Ki necessary to completely negate an attack whilst having it cover the entire body. Also, as #17's infinite energy is used as an example, stamina plays a role in tandem with the amount of Ki as well, so it would still be a case-by-case situation.
 
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