Fukuwa (腹話) is an utaite with an extraordinary range and high flexibility with a clear and bright voice that can be suited to any song; however, he can change it to a deep, manly voice in a mere beat.
He uploads slowly, from 1 to 5 covers per year and covers many Sound Horizon songs along with some VOCALOID songs. Most of his covers have easily surpassed the 100K mark and his most popular cover is his "Ura Omote Lovers" with over 3.35 million views as of October 2013.
He is very secretive - nothing is known about him except that he is male and middle-aged. Many fanarts of him consist of primarily a man with a distinct red jacket, black hair, red eyes and an eye or mouth on the palm of his hand.