Smap will release new single "Goukanaru Gyakushu / Humor Shichauyo (華麗なる逆襲／ユーモアしちゃうよ)" on February 28th. A-side track "Goukanaru Gyakushu" is the theme song for the Japanese TV drama "Goukanaru Gyakushu." The B-side "Humor Shichauyo" is featured as the theme song for karaoke chain SHIDAX's Heart & Smile Project. Music videos for both tracks are on their way.