Elizabeth resembles a giant white duck or a giant penguin and is Katsura's companion. She was a gift from Tatsuma Sakamoto, likely picked up during his space travels. Despite many considering Elizabeth to be crazy and unnecessary, Katsura has named her "Elizabeth" and dotes on her. In episode 18, Shinpachi bought a doll called Space Alien Stefan that looks identical to Elizabeth.
Elizabeth is an artist and surprisingly agile. She communicates using signboards and occasionally uses them as a means of attack. Elizabeth is also a skilled fighter, capable of fending off swordsmen with her signboards. While her true identity remains uncertain, she appears to be a man in a duck costume. In her first appearance, hairy legs are visible under her sheet, and a humanoid figure with glowing eyes is revealed when her mouth opens during a battle between Gintoki and Katsura. Although Katsura seems shocked by this revelation, Elizabeth continues to stay by his side.
In episode 50, it is implied that the person inside Elizabeth is most likely the director (Gintoki was interrupted before he could finish saying "Kanto-" which sounds like "Direc-"). Most characters seem to ignore this detail, especially since the episode was filler content. Later, when the inside of Elizabeth is shown again, it reverts to the glowing eyes.
When Shinpachi boards Takasugi's ship to rescue Kagura, Elizabeth blasts the ship with a bazooka hidden in her mouth to create a distraction. Because of this, Shinpachi refers to her as Elizabeth-senpai. Elizabeth's birthday is September 7. She stands at 180 centimeters tall and weighs 123 kilograms.
(Source: Wikipedia)
