"LINK HEARTS", the theme song for the latest TV series "Ultraman Teo", is a number that expresses through its lyrics the bonds with friends and the story of growth depicted in the work, set to a rhythmic and catchy melody. The lyrics are written by Shigenori Tanabe, who serves as the main scriptwriter of this work, and the composition and arrangement are handled by a tag team of three people who have worked on theme songs and incidental music for the Ultraman series, Kenji Kawai, Takao Konishi, and Yasuharu Takanashi. The artist who sings this song is the female vocal unit "ASTRO DONUTS", formed on the occasion of this work. Haruna, one of its members, is a singer-songwriter who has also served as a backing vocalist on songs from the previous New Generation Ultraman series! In addition, carefully selected songs from the incidental music that enlivens "Ultraman Teo" are also included. The album also contains a scat number by two performers used in the program's ending part, Mitsuko Horie, known as the "Queen of Anime Songs", and Chiaki Seshimo (voyager), making for voluminous content!