Here are the list of Upper S Class charaters. it is implied that anyone with a power level of over 200,000 is Upper S Class, since Yusuke reached Upper S Class levels after his training in Makai, he had a power level of over 200,000 in his base or relaxed state. * Toshin Raizen * Yomi * Mukuro * Raizens's friends * Yusuke Urameshi * Hiei * Kurama (Yoko form) * Yakumo (W/Power Sphere)