Three years after the last conflict between Neo Zeon and the Earth Federation forces, the tentative peace of the Earth Sphere is about to be shattered again. Cardeas Vist, the head of the powerful Vist Foundation, has decided to hand over "Laplace's Box," the secret of the Foundation's prosperity, to Neo Zeon. At the same time, Banagher Links, a student at the space colony Industrial 7, rescues a mysterious girl who calls herself Audrey Burne. Audrey is seeking to prevent a war, but it seems she has come too late. As the secret to Laplace's Box is about to be exchanged, Earth Federation forces intervene, and Banagher soon finds himself in the center of the conflict. Amidst the fighting, he stumbles onto the Vist Foundation's secret project and the key to Laplace's Box, the Unicorn Gundam.