背景设定在不远的近未来，宇宙中有一位叫作丹迪的宇宙猎人，为了寻找各种未知的外星物种，与搭档旧型清扫机器人QT以及长得像猫的外星人喵一起在宇宙中到处冒险，并因此卷入一场场有趣的故事之中。

In 2071, roughly fifty years after an accident with a hyperspace gateway made the Earth almost uninhabitable, humanity has colonized most of the rocky planets and moons of the Solar System. Amid a rising crime rate, the Inter Solar System Police (ISSP) set up a legalized contract system, in which registered bounty hunters, also referred to as "Cowboys", chase criminals and bring them in alive in return for a reward.

In 2030 AD, even if the intention to run around as light and electrons is concentrated in one direction as the computerization becomes generalized and the information network becomes more sophisticated, by the time the "lonely person" becomes an "individual" as a complex. Is an era when it is not computerized. It depicts the activities of the "Public Security Section 9" (commonly known as "Ghost in the Shell"), which was established as an independent counterintelligence unit under the direct control of the Ministry of Home Affairs to counter complicated crimes. There are a wide variety of top-secret missions such as cybercrime investigation, terrorism deterrence / arrest, VIP protection, and corruption detection, but one incident emerges as it is carried out.

《攻壳机动队SAC 2nd GIG》是根据士郎正宗漫画原作改编的第二季日本动画影集。
2004年1月1日于日本SKY电视播映。每集制作费高达3000万日元。
共26话。
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。