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Megurine Luka (Megurine Ruka) was the third Japanese Vocaloid2 from Crypton and released on January 30, 2009.Yū Asakawa (Asakawa Yū) provided the "cool, somewhat mysterious" character vocals.
In the weeks leading up to Luka's release, an artist created the derivative character Tako Luka, a miniature octopus with Luka's face. Tako Luka initially became Megurine luka's "character item", but was later replaced by a frozen tuna.
According to KEI, who was asked to illustrate her by Crypton, due to her bilingual software, her design was made to be asymmetrical, so from different angles she would look different.
Her design incorporates woodwind and brass instruments. The gold curl design on her chest mimics brass instruments and a circulatory organ. The blue jewel near her throat represents moisture in the air and water drops.
Vocaloid fans tried to assign an item to Luka like they had done with past Vocaloids and there was a heated debate on what Luka's item would be. Tako Luka is marked as the end of the "Item War" system where as items were assigned to Vocaloids based on Internet Memes. Despite the Internet Meme's popularity, she is often seen with a tuna fish. This is a result of comparing the Japanese word for "tuna" with her last name.

http://vocaloid.wikia.com/wiki/Megurine_Luka
http://www.mikustar.com/Megurine_Luka.html
5'4"
99lbs
Yū Asakawa
KEI
CV03
YAMAHA, Crypton