Elizabeth

Elizabeth resembles a giant white duck or a giant penguin and is Katsura's companion. Elizabeth was a present from Tatsuma Sakamoto, who presumably picked it up on his travels around space. Although many people consider Elizabeth to be insane and extraneous, Katsura has named the ambiguous avian "Elizabeth" and dotes on it. Once in episode 18 Shinpachi purchased a doll named as Space Alien Stefan (宇宙怪獣ステファン) to which looks perfectly similar to Elizabeth. Elizabeth is something of a painter, and is surprisingly dexterous. Also, Elizabeth resorts to using signboards to "communicate", as well as an occasional means of attack. Elizabeth is also a skilled fighter, able to use signboards to fight off swordsmen. Although the true identity of Elizabeth is uncertain, it appears to be a man wearing a duck costume. In its first appearance, hairy legs are seen underneath her sheet and the body of a humanoid with glowing eyes is revealed as her mouth is opened just as it fell during another battle between Gintoki and Katsura. Although Katsura seems shocked at what she really is, she has subsequently remained by his side. Episode 50 implies that the person inside Elizabeth is most likely the director (Gintoki was interrupted before he can finish being cut off at "Kanto-" ("Direc-"). Most of the characters seem to ignore this, or at least do not give it much thought, given at the episode was completely filler. Moreover, the next time the inside of Elizabeth is shown, it reverts to the glowing eyes. When Shinpachi boards Takasugi's ship in order to rescue Kagura, a bazooka is seen coming out of Elizabeth's mouth when she blasts the ship to distract everyone from Shinpachi. Because of this, Shinpachi refers to her as Elizabeth-senpai. Elizabeth's birthday is September 7. "Her" height is 180 centimeters, and "she" weighs 123 kilograms.

(Source: Wikipedia)