The first true transformation beyond the original state of Super Saiyan – this stage is not so common as its predecessor(s) and sets an entirely new standard for the way battles are fought. Gohan unlocked the ability to tap this power in the Room of Spirit and Time, but held himself back for a number of reasons. It isn’t until the Cell Game that it is finally forced out of him. Based on this, along with Goku and Vegeta’s eventual following in those footsteps, it can be concluded that this stage is unlocked simply through training and completely mastering the state of Super Saiyan.
Visual Changes (from the Super Saiyan) – - The hair spikes stand as far upward and on end as possible, with the occasional tendril hanging down in front of the Saiyans face. - The aura holds itself very far out from the body, a further extreme of the Aura of the type 2 Super Saiyan. Most unique is the thick bolts of lightning that surge all over the body constantly.
Extra Detail(s) – - A side effect of this incredible level of power is that warriors now inflict damage upon one another at a rate greater than previously seen, and the landscape suffers great damage even from missed punches.
Anime Perspective: The aura is changed to a translucent series of repetitious golden waves, which constantly travel upward. Whereas the Aura was always present in the Manga, it tends to come and go in the Anime without any sort of consistency. Also, the hair is changed to yellow as opposed to golden. The streaks of lightning are removed and replaced with an occasional bolt of blue electricity, which only lasts a half a second or so, and tends to not reappear for quite some time. There are a couple of exceptions, where there the same blue bolts scrambled chaotically around their bodies during sequences where they were waiting for one another to attack.