Japanese Name: Frost Kibatodos
"He protects the secret weapon which lies inside the snow base"
Weakness: Rising Fire/Ryuenjin
Obtain: Frost Tower/Hyouretsuzan
Frost Walrus is quite an easy enemy no matter how you look at it. Given Magma Dragoon's weapon alone, he is the easiest fight in the game. His attack pattern is predictable and he does not even make up for it by having any real threatening attacks. The simplest way to defeat him is to attack with either Rising Fire or Ryuenjin and then dash jump to the wall on your side, wait for him to run into it, and jump away. It really is possible to repeat this strategy for nearly the whole battle, as his "charged" attack near death lasts so long you could probably finish him off before taking a hit. Defeating him will obtain Frost Tower for X and Hyouretsuzan for Zero. I found some gas mate.