Use this card to take control of a monster whose ATK is higher than the ATK of the attacking monster: in this way the attacking monster will be destroyed and your opponent will also take battle damage.
If the opponent attacks while controlling two monsters with the same ATK, this card can be used to destroy them both.
This works nicely against Different Dimension Decks. If "D.D. Warrior Lady", "D.D. Assailant" or "D.D. Warrior" is the weaker of the two monsters forced to battle each other, you will have effectively gotten rid of two monsters with one card. If you gain control of "D.D. Survivor" using this card's effect and the opponent banishes it, its effect will not activate because it must be on its owner's side of the field prior to being banished.
Tribute the opponent's monster with "Ultimate Offering" since it can be activated during your opponent's battle phase.