From the back of the book:
The concepts within this manual are so advanced that it is difficult to sumarize them. The Ultimate Power System is a SuperSystem that layers on TOP if, and greatly enhances ANY roleplaying game. It is also a complete roleplaying system in-and-of itself. With it, you can create ANY character you want - any race, any class, any list of skills, any type of power, etc, and you can do it in ANY setting you want! The tremendous thing, is that your character will work better than ANY other character you have ever created! You see, we have developed a way to release TOTAL imagination into roleplaying, while allowing the GM to maintain a cohesive campaign. We realize that this is OUTRAGEOUS, the it is nearly IMPOSSIBLE, but you are holding the proof!