From the back of the book:
The concepts within this manual are so advanced that it is difficult to summarize them. The Ultimate Power System is a SuperSystem that layers on TOP of, 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, that it is nearly IMPOSSIBLE, but you are holding the proof!