Another rather nice shoot-'em-up from CO2-Pro, who seem to like titles with the word "Breaker" in them. This one features a transforming ship, which you can toggle modes on using the X key. Z shoots (can be held down) and Escape pauses the game.
The first level is quite easy, with difficulty ramping up substantially as you go on. Your ship dies in one hit, and loses all the power-ups permanently when it does so. The game is pretty stingy on dropping power-ups, as well. There's a decent amount of enemy and level diversity, including a third level with ground-bound tanks and other targets.