Muhaha! I, the evil Dr. Ivo Robotnik, shall reveal to you the strategy to beat my most fabulous, and deadly creation (just don't tell Sonic, okay? >;D )! You know how there's a shield item right before you face the boss machine? Well, it's not exactly a key item to defeating the last boss, but it can be helpful. Now I hate to tell you this, but it is literally impossible to not take some damage from this boss, that's why it's so evil! Eggman has it shielded by those four metal plates, making it difficult to attack him directly on the first shot, so it's important to collect a LOT OF RINGS before facing him as you will need to run after them as you take damage, and the more you have, the easier it will be to recollect some of those rings. Now the shield item is helpful because you can have it take the damage for you on the first hit for you, so you won't lose your rings. Know that whenever you take damage, you are temporarily invulnerable from Eggman's Metal Plates. You must attack him when you are invulnerable at that time, because that's the only time you can get past his metal plates to Eggman's vulnerable ship within. When you hit him, one of his plates will pop off and be destroyed, leaving an entire side of his ship vulnerable to your attacks. When he comes down from the ceiling, attack him in the space where the destroyed plate used to be. Another plate will fall off. Now Eggman is mad! He will start to launch his plates at you while staying just out of range from an attack from you. Dodge the plates and let him drop down from the ceiling again as he attempts to attack you directly, then attack him again. Another plate falls off, leaving him with only one line of defense remaining. He will again attempt to smash you with his last remaining plate while staying just barely out of your range of your super spin attack. Dodge it again, and wait for him to come close enough for you to attack. Hit him again and it's game over for the Eggman and his evil windmill thingy. By the way, you want to keep a sharp eye out for those metal plates when attacking him, because every time you knock one off eggman, he starts to increase the rotation speed of the plates to make up for the lack of protection. Good luck, and happy gaming!